Artikel
Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain
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."
- Language
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Englisch
- Bibliographic citation
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Journal: BRQ Business Research Quarterly ; ISSN: 2340-9436 ; Volume: 19 ; Year: 2016 ; Issue: 4 ; Pages: 289-299 ; Barcelona: Elsevier España
- Classification
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Management
- Subject
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Corporate social responsibility
Discretionary accruals
Earnings management
- Event
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Geistige Schöpfung
- (who)
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Gras-Gil, Ester
Palacios Manzano, Mercedes
Hernández Fernández, Joaquín
- Event
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Veröffentlichung
- (who)
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Elsevier España
- (where)
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Barcelona
- (when)
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2016
- DOI
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doi:10.1016/j.brq.2016.02.002
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Gras-Gil, Ester
- Palacios Manzano, Mercedes
- Hernández Fernández, Joaquín
- Elsevier España
Time of origin
- 2016
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