Does voluntary CSR disclosure and CSR performance influence earnings management? : empirical evidence from China
Zixin Zhang, Teck Lee Yap, Jiyoung Park
| Year of publication: |
2021
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|---|---|
| Authors: | Zhang, Zixin ; Yap, Teck Lee ; Park, Jiyoung |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 18.2021, 2, p. 161-178
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| Subject: | Voluntary CSR disclosure | CSR performance | Earnings management | Discretionary accruals | Real activities manipulation | China | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Aktiengesellschaft | Listed company | Öffentlichkeitsarbeit | Public relations | Nachhaltigkeitsbericht | Sustainability reporting | Rückstellung | Accrual |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41310-021-00104-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012582396