메뉴 건너뛰기




Volumn 104, Issue 4, 2011, Pages 461-471

The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study

Author keywords

Accruals quality; Corporate social responsibility; Earnings management; Ethics; KLD database

Indexed keywords


EID: 81555214405     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-011-0921-y     Document Type: Article
Times cited : (248)

References (42)
  • 1
    • 0031232095 scopus 로고    scopus 로고
    • Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance
    • Beneish, M. D. (1997). Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy, 16(3), 271-309.
    • (1997) Journal of Accounting and Public Policy , vol.16 , Issue.3 , pp. 271-309
    • Beneish, M.D.1
  • 3
    • 66749092908 scopus 로고    scopus 로고
    • Corporate financial performance and corporate social performance: An update and reinvestigation
    • Callan, S. J., & Thomas, J. M. (2009). Corporate financial performance and corporate social performance: An update and reinvestigation. Corporate Social Responsibility and Environmental Management, 16(2), 61-78.
    • (2009) Corporate Social Responsibility and Environmental Management , vol.16 , Issue.2 , pp. 61-78
    • Callan, S.J.1    Thomas, J.M.2
  • 4
    • 0000758307 scopus 로고
    • A three-dimensional conceptual model of corporate social performance
    • Carroll, A. B. (1979). A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4, 497-505.
    • (1979) Academy of Management Review , vol.4 , pp. 497-505
    • Carroll, A.B.1
  • 5
    • 44949275678 scopus 로고
    • The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders
    • Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34, 39-48.
    • (1991) Business Horizons , vol.34 , pp. 39-48
    • Carroll, A.B.1
  • 6
    • 43749122577 scopus 로고    scopus 로고
    • Corporate social responsibility, investor protection, and earnings management: Some international evidence
    • Chih, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79, 179-198.
    • (2008) Journal of Business Ethics , vol.79 , pp. 179-198
    • Chih, H.L.1    Shen, C.H.2    Kang, F.C.3
  • 7
    • 81555220576 scopus 로고    scopus 로고
    • What Drucker taught us about social responsibility
    • Cohen, W. A. (2009). What Drucker taught us about social responsibility. Leader to Leader, 51, 29-34.
    • (2009) Leader to Leader , vol.51 , pp. 29-34
    • Cohen, W.A.1
  • 8
    • 0036997124 scopus 로고    scopus 로고
    • The quality of accruals and earnings: The role of accrual estimation errors
    • Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. Accounting Review, 77(4), 35-59.
    • (2002) Accounting Review , vol.77 , Issue.4 , pp. 35-59
    • Dechow, P.M.1    Dichev, I.D.2
  • 9
    • 0000549673 scopus 로고    scopus 로고
    • Earnings management: Reconciling the views of accounting academics, practitioners, and regulators
    • Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
    • (2000) Accounting Horizons , vol.14 , Issue.2 , pp. 235-250
    • Dechow, P.M.1    Skinner, D.J.2
  • 11
    • 69749111734 scopus 로고    scopus 로고
    • Financial returns of corporate social responsibility, and the moral freedom and responsibility of business leaders
    • deMaCarty, P. (2009). Financial returns of corporate social responsibility, and the moral freedom and responsibility of business leaders. Business and Society Review, 114(3), 303-433.
    • (2009) Business and Society Review , vol.114 , Issue.3 , pp. 303-433
    • Demacarty, P.1
  • 12
    • 84968271339 scopus 로고
    • The new meaning of corporate social responsibility
    • Drucker, P. F. (1984). The new meaning of corporate social responsibility. California Management Review, 26, 53-63.
    • (1984) California Management Review , vol.26 , pp. 53-63
    • Drucker, P.F.1
  • 13
    • 0039503177 scopus 로고
    • Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management
    • Fischer, M., & Rosenzwieg, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433-444.
    • (1995) Journal of Business Ethics , vol.14 , Issue.6 , pp. 433-444
    • Fischer, M.1    Rosenzwieg, K.2
  • 16
    • 84937291540 scopus 로고
    • A theory of income and dividend smoothing based on incumbency rents
    • Fudenberg, D., & Tirole, J. (1995). A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy, 103, 75-93.
    • (1995) Journal of Political Economy , vol.103 , pp. 75-93
    • Fudenberg, D.1    Tirole, J.2
  • 17
    • 0000171195 scopus 로고    scopus 로고
    • The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research
    • Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business and Society, 36(1), 5-31.
    • (1997) Business and Society , vol.36 , Issue.1 , pp. 5-31
    • Griffin, J.J.1    Mahon, J.F.2
  • 18
    • 0009942720 scopus 로고    scopus 로고
    • Earnings-based bonus plans and earnings management by business unit managers
    • Guidry, F., Leone, A., & Rock, S. (1999). Earnings-based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics, 26, 113-142.
    • (1999) Journal of Accounting and Economics , vol.26 , pp. 113-142
    • Guidry, F.1    Leone, A.2    Rock, S.3
  • 19
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.M.1
  • 20
    • 0001574630 scopus 로고    scopus 로고
    • A review of the earnings management literature and its implications for standard setting
    • Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
    • (1999) Accounting Horizons , vol.13 , Issue.4 , pp. 365-383
    • Healy, P.M.1    Wahlen, J.M.2
  • 21
    • 0038159332 scopus 로고    scopus 로고
    • Shareholder value, stakeholder management, and social issues: What's the bottom line?
    • Hillman, A. J., & Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: What's the bottom line? Strategic Management Journal, 22(2), 125-139.
    • (2001) Strategic Management Journal , vol.22 , Issue.2 , pp. 125-139
    • Hillman, A.J.1    Keim, G.D.2
  • 23
    • 0000862461 scopus 로고
    • Earnings management during import relieve investigations
    • Jones, J. J. (1991). Earnings management during import relieve investigations. Journal of Accounting Research, 29, 193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.J.1
  • 24
    • 0039252288 scopus 로고    scopus 로고
    • Ethically related judgments by observers of earnings management
    • Kaplan, S. E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics, 32(4), 285-298.
    • (2001) Journal of Business Ethics , vol.32 , Issue.4 , pp. 285-298
    • Kaplan, S.E.1
  • 26
    • 77951978117 scopus 로고    scopus 로고
    • Ethics, diversity management and financial reporting quality
    • Labelle, R., Gargouri, R. M., & Francoeur, C. (2010). Ethics, diversity management and financial reporting quality. Journal of Business Ethics, 93, 335-353.
    • (2010) Journal of Business Ethics , vol.93 , pp. 335-353
    • Labelle, R.1    Gargouri, R.M.2    Francoeur, C.3
  • 28
    • 0036990780 scopus 로고    scopus 로고
    • Discussion of the quality of accruals and earnings: The role of accrual estimation errors
    • McNichols, M. F. (2002). Discussion of the quality of accruals and earnings: The role of accrual estimation errors. Accounting Review, 77(4), 61-69.
    • (2002) Accounting Review , vol.77 , Issue.4 , pp. 61-69
    • McNichols, M.F.1
  • 29
    • 27944467706 scopus 로고
    • The effects of financial controls on data manipulation and management myopia
    • Merchant, K. A. (1990). The effects of financial controls on data manipulation and management myopia. Accounting, Organizations and Society, 15(4), 297-313.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.4 , pp. 297-313
    • Merchant, K.A.1
  • 30
    • 0010840070 scopus 로고
    • The ethics of managing earnings: An empirical investigation
    • Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79-94.
    • (1994) Journal of Accounting and Public Policy , vol.13 , Issue.1 , pp. 79-94
    • Merchant, K.A.1    Rockness, J.2
  • 31
    • 33746522982 scopus 로고    scopus 로고
    • Corporate-sponsored foundations and earnings management
    • Petrovits, C. M. (2006). Corporate-sponsored foundations and earnings management. Journal of Accounting & Economics, 41, 335-362.
    • (2006) Journal of Accounting & Economics , vol.41 , pp. 335-362
    • Petrovits, C.M.1
  • 32
    • 33845336816 scopus 로고    scopus 로고
    • The link between competitive advantage and corporate social responsibility
    • Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
    • (2006) Harvard Business Review , vol.84 , Issue.12 , pp. 78-92
    • Porter, M.E.1    Kramer, M.R.2
  • 33
    • 54249086465 scopus 로고    scopus 로고
    • The corporate social-financial performance relationship: A typology and analysis
    • Preston, L. E., & O'Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business and Society, 36(4), 419-429.
    • (1997) Business and Society , vol.36 , Issue.4 , pp. 419-429
    • Preston, L.E.1    O'Bannon, D.P.2
  • 34
    • 0842292421 scopus 로고    scopus 로고
    • 2007 Report on Socially Responsible Investing Trends in the United States
    • 2007 Report on Socially Responsible Investing Trends in the United States. Social Investment Forum. http://www. socialinvest. org/pdf/SRI_Trends_ExecSummary_2007. pdf.
    • Social Investment Forum
  • 35
    • 38349158437 scopus 로고    scopus 로고
    • Moral discourse and corporate social responsibility reporting
    • Reynolds, M., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47-64.
    • (2008) Journal of Business Ethics , vol.78 , pp. 47-64
    • Reynolds, M.1    Yuthas, K.2
  • 36
    • 33646359524 scopus 로고    scopus 로고
    • The impact of corporate social responsibility on the informativeness of earnings and accounting choices
    • B. Jaggi and M. Freedman (Eds.), London: Emerald Group Publishing Limited
    • Riahi-Belkaoui, A. (2003). The impact of corporate social responsibility on the informativeness of earnings and accounting choices. In B. Jaggi & M. Freedman (Eds.), Advances in environmental accounting & management (Vol. 2, pp. 121-136). London: Emerald Group Publishing Limited.
    • (2003) Advances in Environmental Accounting & Management , vol.2 , pp. 121-136
    • Riahi-Belkaoui, A.1
  • 37
    • 33748458326 scopus 로고    scopus 로고
    • Earnings management through real activities manipulation
    • Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
    • (2006) Journal of Accounting and Economics , vol.42 , Issue.3 , pp. 335-370
    • Roychowdhury, S.1
  • 38
    • 10044294430 scopus 로고    scopus 로고
    • Philanthropy as strategy: When corporate charity begins at home
    • Saiia, D. H., Carroll, A. B., & Buchholtz, A. K. (2003). Philanthropy as strategy: When corporate charity "begins at home". Business and Society, 42(2), 169-201.
    • (2003) Business and Society , vol.42 , Issue.2 , pp. 169-201
    • Saiia, D.H.1    Carroll, A.B.2    Buchholtz, A.K.3
  • 39
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? Accounting Review, 71(3), 289-315.
    • (1996) Accounting Review , vol.71 , Issue.3 , pp. 289-315
    • Sloan, R.G.1
  • 40
    • 33845307894 scopus 로고    scopus 로고
    • Corporate social responsibility: Getting the logic right
    • Stewart, T. A. (2006). Corporate social responsibility: Getting the logic right. Harvard Business Review, 84(12), 14.
    • (2006) Harvard Business Review , vol.84 , Issue.12 , pp. 14
    • Stewart, T.A.1
  • 41
    • 0000545801 scopus 로고    scopus 로고
    • Earnings management and the post-issue performance of seasoned equity offerings
    • Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the post-issue performance of seasoned equity offerings. Journal of Financial Economics, 50, 63-99.
    • (1998) Journal of Financial Economics , vol.50 , pp. 63-99
    • Teoh, S.H.1    Welch, I.2    Wong, T.J.3
  • 42
    • 0001640778 scopus 로고    scopus 로고
    • The corporate social performance-financial performance link
    • Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18(4), 303-319.
    • (1997) Strategic Management Journal , vol.18 , Issue.4 , pp. 303-319
    • Waddock, S.A.1    Graves, S.B.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.