期刊
BRQ-BUSINESS RESEARCH QUARTERLY
卷 19, 期 4, 页码 289-299出版社
ELSEVIER ESPANA SLU
DOI: 10.1016/j.brq.2016.02.002
关键词
Corporate social responsibility; Discretionary accruals; Earnings management
This article investigates the relationship between corporate social responsibility and earnings management. Using panel data methodology for a sample of Spanish non-financial companies between 2005 and 2012, we find a negative impact of corporate social responsibility practices on earnings management. Corporate social responsibility is related to ethical and moral issues concerning corporate decision-making. Engaging in socially responsible activities not only improves stakeholder satisfaction, but also has a positive effect on corporate reputation. The results show that corporate social responsibility practices may be an organizational device that leads to more effective use of resources, which then has a negative impact on earnings management practices. (C) 2016 ACEDE. Published by Elsevier Espana, S.L.U.
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