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Publication Details
AFRICAN RESEARCH NEXUS
SHINING A SPOTLIGHT ON AFRICAN RESEARCH
business, management and accounting
The relationship between corporate social performance and earnings management
Canadian Journal of Administrative Sciences, Volume 27, No. 4, Year 2010
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Description
This study assesses the relationship between corporate social performance (CSP) and earnings management. Based on a sample of 109 Canadian companies drawn from the Michael Jantzi Research Associates - Canadian Social Investment Database for the years 2004 and 2005, our findings corroborate the multiple objectives hypothesis suggesting that the level of CSP is positively associated with earnings management. Using individual measures of CSP, we find a positive association between firm's CSP ratings related to environment and employees, and the earnings management activities. © 2010 ASAC.
Authors & Co-Authors
Gargouri, Rim Makni
Tunisia, Sfax
Fseg Sfax - Faculté Des Sciences Économiques et de Gestion de Sfax
Shabou, Ridha Mohamed
Tunisia, Sfax
Fseg Sfax - Faculté Des Sciences Économiques et de Gestion de Sfax
Francoeur, Claude
Canada, Montreal
Hec Montréal
Statistics
Citations: 117
Authors: 3
Affiliations: 2
Identifiers
Doi:
10.1002/cjas.178
ISSN:
08250383