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The Relationship between Corporate Social Responsibility and Earnings Management
Soochow journal of economics and business, 2019-12 (99), p.15-55
Copyright Soochow University Dec 2019 ;ISSN: 0259-3769
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Title:
The Relationship between Corporate Social Responsibility and Earnings Management
Author:
Chien, Hsueh-Fang
;
Yang, Meng-Ping
;
Chang, Yu-Hsuan
Subjects:
Earnings
;
Earnings management
;
Globalization
;
Social responsibility
Is Part Of:
Soochow journal of economics and business, 2019-12 (99), p.15-55
Description:
Due to globalization, more and more countries have promoted some policy about Corporate Social Responsibility (CSR). CSR is a duty of every corporate to protect the interest of the society. Even though the main motive of business is to earn profit, corporate should take initiative for welfare of the society and should perform its activities within the framework of environmental norms. Taiwan has enforced that some corporates should issue CSR reports since 2014. In this study, we explore the relationship between corporate social responsibility and earnings management (EM). The sample of our study is the listed companies in Taiwan from 2014 to 2016. We obtain the all listed companies which have issued the CSR report in Taiwan from MOPS. Besides, we also use "Excellence in Corporate Social Responsibility Prize" of Common Wealth as an index of information of CSR. Results show that the relationship between issuing CSR report and EM is significantly negative; the relationship between being awarded CSR Priz e and EM
Publisher:
Taipei: Soochow University
Language:
Chinese
Identifier:
ISSN: 0259-3769
Source:
AUTh Library subscriptions: ProQuest Central
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