Corporate social responsibility vs. accounting ethics

被引：15
|
作者：
Martinez-Ferrero, Jennifer [1 ]
Manuel Prado-Lorenzo, Jose [1 ]
Miguel Fernandez-Fernandez, Jose [2 ]
机构：
[1] Univ Salamanca, Fac Econ & Empresa, Dept Adm & Econ Empresa, Salamanca, Spain
[2] Univ Leon, Leon, Spain
来源：
REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW | 2013年 / 16卷 / 01期
关键词：
Earnings Management; Corporate Social Responsibility; Sustainability; Accounting practices;
D O I：
10.1016/S1138-4891(13)70004-9
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The aim of this paper is to analyze if sustainable companies show a higher quality of the accounting information, identified by the lower tendency to carry out earnings management. This relationship is tested for an unbalanced sample of 1960 multinational non-financial listed companies from 26 countries for the period 2002-2010. The use of simultaneous equations for panel data, via the GMM estimator proposed by Arellano and Bond (1991), highlights the existence of a negative relationship between both variables. The results obtained are robust for different measures of earnings management and corporate social responsibility. (C) 2012 ASEPUC. Published by Elsevier Espana, S.L. All rights reserved.
引用
收藏
页码：32 / 45
页数：14
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