Does corporate social responsibility affect earnings management? Evidence from family firms
The purpose of this paper is to shed light on the effect of corporate social responsibility performance on earnings management. We also examine the moderating role of family ownership on the association between earnings management and socially responsible performance. Based on an international sampl...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2019-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/349601 |