The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study [Book Review]
Graduate studies at Western
Journal of Business Ethics 104 (4):461-471 (2011)
|Abstract||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.|
|Keywords||Accruals quality Corporate social responsibility Earnings management Ethics KLD database|
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