Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Year of publication: |
2021
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Authors: | Pasko, Oleh ; Chen, Fuli ; Proskurina, Nelia ; Mao, Rong ; Gryn, Viktoriia ; Pushkar, Iryna |
Published in: |
Verslas : teorija ir praktika : Vilniaus Gedimino Technikos Universiteto mokslo žurnalas. - Vilnius : [Verlag nicht ermittelbar], ISSN 1822-4202, ZDB-ID 2404327-8. - Vol. 22.2021, 2, p. 504-516
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Subject: | corporate social responsibility | earnings management | discretionary accruals | opportunistic behaviour | earnings quality | China | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Unternehmenserfolg | Firm performance |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3846/btp.2021.14940 [DOI] |
Classification: | G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; M14 - Corporate Culture; Social Responsibility ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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