Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis
The objective of this paper is to examine the relationship between corporate social responsibility (CSR) and earnings management in the context of changing regulatory regimes and the financial crisis. Using a sample of 18,472 U.S. firm-year observations that represents more than 2,500 individual fi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2023-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/457291 |