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Publication Details
AFRICAN RESEARCH NEXUS
SHINING A SPOTLIGHT ON AFRICAN RESEARCH
business, management and accounting
Corporate social responsibility and earnings management in U.S. banks
Accounting Forum, Volume 38, No. 3, Year 2014
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Description
Business decision making depends on financial reporting quality. In identifying the drivers of financial reporting quality, proxied by earnings management (EM), prior literature has drawn attention to the association between corporate EM practices and commitment to corporate social responsibility (CSR). Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations, we examine the bi-directional CSR-EM relationship in U.S. commercial banks. We demonstrate that, although banks that engage in EM practices are also actively involved in CSR, the reverse relationship is not significant. We provide implications for investors, analysts, business participants and regulators. © 2014 Elsevier Ltd.
Authors & Co-Authors
Grougiou, Vassiliki
Greece, Thessaloniki
International Hellenic University
Leventis, Stergios
Greece, Thessaloniki
International Hellenic University
United Kingdom, Birmingham
Aston Business School
Dedoulis, Emmanouil
Greece, Athens
Athens University of Economics and Business
Owusu-Ansah, Stephen
Ghana, Accra
Dominion University College
Statistics
Citations: 113
Authors: 4
Affiliations: 4
Identifiers
Doi:
10.1016/j.accfor.2014.05.003
ISSN:
01559982
e-ISSN:
14676303