Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs
Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2011-09-01
|
| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol5/iss3/3 |