The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study

被引：201

作者：

Hong, Yongtao ^{[1
]}

Andersen, Margaret L. ^{[1
]}

机构：

[1] N Dakota State Univ, Fargo, ND 58105 USA

来源：

JOURNAL OF BUSINESS ETHICS | 2011年 / 104卷 / 04期

关键词：

Accruals quality; Corporate social responsibility; Earnings management; Ethics; KLD database; FINANCIAL PERFORMANCE; ACCRUALS; QUALITY;

D O I：

10.1007/s10551-011-0921-y

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：461 / 471

页数：11

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