Are socially responsible firms less engaged in earnings management? : evidence from ADX listed companies
Year of publication: |
2018
|
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Authors: | Kolsi, Mohamed Chakib ; Attayah, Osama F. |
Published in: |
International journal of business innovation and research. - Genève [u.a.] : Inderscience, ISSN 1751-0252, ZDB-ID 2271131-4. - Vol. 17.2018, 4, p. 536-560
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Subject: | corporate social responsibility disclosures | discretionary accruals | real manipulations | income smoothing | opportunistic vs. transparent financial reporting | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Aktiengesellschaft | Listed company | Gewinn | Profit | Rückstellung | Accrual | Berichtswesen | Reporting | Corporate Governance | Corporate governance |
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