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دانلود رایگان مقاله نقش دخالت خانوادگی در تاثیر مسئولیت اجتماعی شرکت بر مدیریت درآمدها

عنوان مقاله
عنوان مقاله

?Does family involvement explain why corporate social responsibility affects earnings management

عنوان فارسی مقاله نقش دخالت خانوادگی در تاثیر مسئولیت اجتماعی شرکت بر مدیریت درآمدها

مشخصات مقاله انگلیسی
نشریه: Elsevier Elsevier
سال انتشار

2017

عنوان مجله

Journal of Business Research

تعداد صفحات مقاله انگلیسی 9
رفرنس دارد
تعداد رفرنس 36

چکیده مقاله
چکیده

We investigate how family involvement in the ownership, management, or governance of a business affects its engagement in earnings management both directly and indirectly through its corporate social responsibility (CSR) activities. Using a sample of S&P 500 companies, we find that family firms tend to have higher CSR performance, which can help them to maintain legitimacy and preserve socio-emotional wealth. Family firms also engage in less accrual-based earnings management, although they are indistinguishable from non-family firms in terms of real earnings management. In contrast to previous research, we find that CSR performance is not significantly associated with either accrual-based or real earnings management behavior after we account for the effect of family involvement. Our findings suggest that the association between CSR performance and family involvement is the primary driver of the relation between CSR performance and earnings management documented in previous research.

کلمات کلیدی
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ارسال شده در تاریخ 1398/02/14


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