The Relationship between Corporate Social Performance and Earnings Management

被引：72

作者：

Gargouri, Rim Makni ^{[2
]}

Francoeur, Claude ^{[1
]}

Shabou, Ridha ^{[2
]}

机构：

[1] HEC Montreal, Montreal, PQ H3T 2A7, Canada

[2] FSEG Sfax, Sfax, Tunisia

来源：

CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION | 2010年 / 27卷 / 04期

关键词：

earnings management; corporate social performance; ENVIRONMENTAL DISCLOSURES; INVESTOR PROTECTION; AUDIT COMMITTEE; GOVERNANCE; BOARD; RESPONSIBILITY; LEGITIMACY; IMPACT; AGENCY; COSTS;

D O I：

10.1002/CJAS.178

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study assesses the relationship between corporate social performance (CSP) and earnings management. Based on a sample of 109 Canadian companies drawn from the Michael Jantzi Research Associates - Canadian Social Investment Database for the years 2004 and 2005, our findings corroborate the multiple objectives hypothesis suggesting that the level of CSP is positively associated with earnings management. Using individual measures of CSP, we find a positive association between firm's CSP ratings related to environment and employees, and the earnings management activities. Copyright (C) 2010 ASAC. Published by John Wiley & Sons, Ltd.

引用

页码：320 / 334

页数：15

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