haku: @freeterm earnings management / yhteensä: 3
viite: 2 / 3
| Tekijä: | Chih, H-L. Shen, C-H. Kang, F-C. |
| Otsikko: | Corporate social responsibility, investor protection, and earnings management: Some international evidence |
| Lehti: | Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 179-198 |
| Asiasana: | corporate responsibility social responsibility investor protection international |
| Vapaa asiasana: | earnings management |
| Kieli: | eng |
| Tiivistelmä: | Recent allegations of accounting fraud are a strong indication of a serious decay in business ethics. In academics, this raises the concern btw. earnings management (EM) and corporate social responsibility (CSR). This study explores whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the priod from 1993 to 2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. |
SCIMA