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Abstract
In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our
CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity,
the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have
higher quality accruals and less activity-based EM, both of which impact financial reporting quality.
- Content Type Journal Article
- Pages 1-11
- DOI 10.1007/s10551-011-0921-y
- Authors
- Yongtao Hong, North Dakota State University, Fargo, ND, USA
- Margaret L. Andersen, North Dakota State University, Fargo, ND, USA
- Journal Journal of Business Ethics
- Online ISSN 1573-0697
- Print ISSN 0167-4544