skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Corporate Integrity and Accrual Earnings Management

Journal of accounting, finance & management strategy, 2022-12, Vol.17 (2), p.1-31 [Peer Reviewed Journal]

Copyright Kuang-Husn Shih Dec 2022 ;ISSN: 1556-5793

Full text available

Citations Cited by
  • Title:
    Corporate Integrity and Accrual Earnings Management
  • Author: Lee, Hsien-Li ; Lee, Hua ; Kung, Cheng-Ju
  • Subjects: Best practice ; Capital markets ; Corporate culture ; Earnings management ; Employees ; Ethics ; Financial statements ; Hypotheses ; Social responsibility ; Stakeholders ; Stockholders
  • Is Part Of: Journal of accounting, finance & management strategy, 2022-12, Vol.17 (2), p.1-31
  • Description: This paper examines the relationship between corporate integrity and accrual earnings management. We explore whether managers of firms that publicize corporate culture of integrity engage in accrual earnings management. Using hand-collected data on a sample of publicly listed firms in Taiwan and considering the endogeneity of the choice of corporate integrity, the results from two-stage Heckman (1979) estimation procedures show that firms publicizing information about integrity activities in the corporate social responsibility report or on their own webpages have a smaller magnitude of discretionary accruals. The evidence is consistent with firms that publicize the culture of integrity engaging in less aggressive earnings management using accruals. Building on prior research, this paper contributes to address the issue of earnings quality in the context of corporate integrity. All else being equal, the evidence suggests the decision usefulness of financial statements in terms of earnings quality of socially responsible firms. The evidence provides policy implication for the need to regulate corporate integrity practices in accordance with the Ethical Corporate Management Best Practice Principles in Taiwan.
  • Publisher: Taipei: Kuang-Husn Shih
  • Language: English
  • Identifier: ISSN: 1556-5793
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait