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題名 Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence
作者 Chih, Hsiang-lin;Shen, Chung-hua;Kang, Feng-ching
沈中華
貢獻者 金融系
關鍵詞 "corporate governance
     corporate social responsibility (CSR); earnings management; earnings opacity; investor protection"
日期 2008-04
上傳時間 25-Feb-2015 15:34:56 (UTC+8)
摘要 To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. [PUBLICATION ABSTRACT]
關聯 Journal of Business Ethics, 79(1-2),179-198
資料類型 article
DOI http://dx.doi.org/10.1007/s10551-007-9383-7
dc.contributor 金融系-
dc.creator (作者) Chih, Hsiang-lin;Shen, Chung-hua;Kang, Feng-ching-
dc.creator (作者) 沈中華-
dc.date (日期) 2008-04-
dc.date.accessioned 25-Feb-2015 15:34:56 (UTC+8)-
dc.date.available 25-Feb-2015 15:34:56 (UTC+8)-
dc.date.issued (上傳時間) 25-Feb-2015 15:34:56 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/73525-
dc.description.abstract (摘要) To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. [PUBLICATION ABSTRACT]-
dc.format.extent 395516 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Business Ethics, 79(1-2),179-198-
dc.subject (關鍵詞) "corporate governance
     corporate social responsibility (CSR); earnings management; earnings opacity; investor protection"		-
dc.title (題名) Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence-
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1007/s10551-007-9383-7en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1007/s10551-007-9383-7en_US