What is it about?
The paper investigate whether Earnings management (EM) and corporate social responsibility (CSR) are associated or not.
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Why is it important?
The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies.
Read the Original
This page is a summary of: Earnings management and corporate social responsibility: UK evidence, Journal of Financial Reporting and Accounting, June 2018, Emerald, DOI: 10.1108/jfra-11-2016-0092.
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