Does Corporate Social Responsibility Foster Earnings Management? The Moderating Role of Firms’ Political Connections
This paper examines the relationship between Earnings Management (EM) practices and Corporate Social Responsibility (CSR) and how this relationship is affected by political connection. Our study is motivated by conflicting evidence in the extant literature about the role of CSR in reducing earnings...
Enregistré dans:
| Dans: | URI:https://journals.openedition.org/fcs, |
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| Auteurs principaux: | , , |
| Format: | Article ou chapitre numérique |
| Langue: | Anglais |
| Publié: |
Finance Contrôle Stratégie
2025
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| Sujets: | |
| Accès en ligne: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |