文章基本信息

标题：Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain
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作者：Ester Gras-Gil ; Ester Gras-Gil ; Mercedes Palacios Manzano 等
期刊名称：BRQ Business Research Quarterly
印刷版ISSN：2340-9436
出版年度：2016
卷号：19
期号：4
页码：289-299
DOI：10.1016/j.brq.2016.02.002
语种：English
出版社：Elsevier
摘要：Abstract 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.
关键词：Corporate social responsibility;Discretionary accruals;Earnings management