政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/73525

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51721364 Online Users : 623

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 金融學系 > 期刊論文 > Item 140.119/73525

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/73525

Title:	Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence
Authors:	Chih, Hsiang-lin;Shen, Chung-hua;Kang, Feng-ching 沈中華
Contributors:	金融系
Keywords:	"corporate governance corporate social responsibility (CSR);earnings management;earnings opacity;investor protection"
Date:	2008-04
Issue Date:	2015-02-25 15:34:56 (UTC+8)
Abstract:	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]
Relation:	Journal of Business Ethics, 79(1-2),179-198
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1007/s10551-007-9383-7
DOI:	10.1007/s10551-007-9383-7
Appears in Collections:	[金融學系] 期刊論文

Files in This Item:

File	Description	Size	Format
s10551-007-9383-7.pdf		386Kb	Adobe PDF2	936	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...