Corporate social responsibility and earnings quality: Evidence from China

被引：41

作者：

Rezaee, Zabihollah ^{[1
]}

Dou, Huan ^{[2
]}

Zhang, Huili ^{[3
]}

机构：

[1] Univ Memphis, Fogelman Coll Business & Econ, 300 Fogelman Coll Adm Bldg, Memphis, TN 38152 USA

[2] Jinan Univ, Sch Management, Guangzhou, Peoples R China

[3] Beijing Normal Univ, Business Sch, Beijing 100875, Peoples R China

来源：

GLOBAL FINANCE JOURNAL | 2020年 / 45卷

关键词：

Corporate social responsibility; Corporate governance; Earnings quality; Chinese firms; State-owned-enterprises (SOEs); Marketization; SUSTAINABILITY PERFORMANCE; MANAGEMENT EVIDENCE; GOVERNANCE; COST; DETERMINANTS; DISCLOSURE; OWNERSHIP; GENDER;

D O I：

10.1016/j.gfj.2019.05.002

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine the association between corporate social responsibility (CSR) and earnings quality using CSR ranking data from Rankins (RKS) and four measures of earnings quality. Using a sample of 2580 Chinese listed firms for fiscal years 2009-2015, with 14,807 firm-year observations, we find that CSR firms and those with higher CSR ratings are less likely to engage in earnings management than non-CSR firms and those with lower CSR ratings, and their earnings are more persistent and more accurately predict future cash flows from operations. State ownership and marketization moderate the relationship between CSR disclosures and earnings quality.

引用

页数：21

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