Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis
Year of publication: |
2023
|
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Authors: | Cao, Zhangfan ; Rees, William ; Rodionova, Tatiana |
Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 26.2023, 1, p. 124-137
|
Subject: | CSR | Discretionary accruals | Real earnings management | Sarbanes Oxley Act | Financial Crisis | Corporate Social Responsibility | Corporate social responsibility | Finanzkrise | Financial crisis | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Regulierung | Regulation |
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