Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis
Zhangfan Cao, William Rees, Tatiana Rodionova
| Year of publication: |
2023
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|---|---|
| Authors: | Cao, Zhangfan ; Rees, William ; Rodionova, Tatiana |
| Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 26.2023, 1, p. 124-137
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| Subject: | CSR | Discretionary accruals | Real earnings management | Sarbanes Oxley Act | Financial Crisis | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Finanzkrise | Financial crisis | Rückstellung | Accrual | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.457291 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013498915