Exploring the impact of corporate social responsibility on real earning management and discretionary accruals
Sign Up to like & getrecommendations! Published in 2020 at "Corporate Social Responsibility and Environmental Management"
DOI: 10.1002/csr.2052
Abstract: Corporate social responsibility (CSR) and earning management have become important to firm’s operation. Previous researches use of discretionary accruals (DA) as a proxy variable for earnings management can easily result in errors in empirical analysis.… read more here.
Keywords: management; earning management; csr; social responsibility ... See more keywords
Corporate environmental disclosure and earning management
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DOI: 10.1504/ijge.2018.10019190
Abstract: Corporate environmental disclosure (hereafter abbreviated as CED) has developed rapidly into an important component of earning management (hereafter abbreviated as EM). Meanwhile, many parties are apprehensive of environmental issues. This study examined the relationship between… read more here.
Keywords: earning management; environmental disclosure; corporate environmental; disclosure ... See more keywords