A B S T R A C T
Business decision making depends on financial reporting quality. In identifying the drivers
of financial reporting quality, proxied by earnings management (EM), prior literature has
drawn attention to the association between corporate EM practices and commitment to
corporate social responsibility (CSR). Empirical evidence, however, provides inconclusive
results regarding the direction of this association. Using simultaneous equations, we examine
the bi-directional CSR–EM relationship in U.S. commercial banks. We demonstrate that,
although banks that engage in EM practices are also actively involved in CSR, the reverse
relationship is not significant. We provide implications for investors, analysts, business
participants and regulators.
© 2014 Elsevier Ltd. All rights reserved.
[aio_button align=”none” animation=”none” color=”red” size=”small” icon=”none” text=”انجام مقاله علمی پژوهشی و ISI در این زمینه” target=”_blank” relationship=”dofollow” url=”http://payannameha.ir/?p=796″]
[aio_button align=”none” animation=”none” color=”orange” size=”small” icon=”none” text=”دریافت سایر مقالات در این زمینه” target=”_blank” relationship=”dofollow” url=”http://payannameha.ir/?page_id=297″]
[aio_button align=”none” animation=”none” color=”blue” size=”small” icon=”none” text=”انجام پایان نامه در این حوزه” relationship=”dofollow” url=”http://payannameha.ir/?page_id=3206″]
[aio_button align=”none” animation=”none” color=”pink” size=”small” icon=”none” text=”انجام پروپوزال در این حوزه” target=”_blank” relationship=”dofollow” url=”http://payannameha.ir/?page_id=3206″]
[aio_button align=”none” animation=”none” color=”green” size=”small” icon=”none” text=”ترجمه تخصصی این مقاله” target=”_blank” relationship=”dofollow” url=”http://payannameha.ir/?p=154″]
جهت خرید فایل به انتهای صفحه مراجعه نمایید
کد محصول : شماره 208
[aio_button align=”none” animation=”none” color=”green” size=”small” icon=”none” text=”پرداخت کارت به کارت” target=”_blank” relationship=”dofollow” url=”http://jozvekade.ir/?page_id=1139″]