Earnings quality and corporate social responsibility in the Philippines and China: A multidimensional analysis through earnings management

• Main Authors: Balarbar, Paula Alyanna F., Borja, Jasmin Faye D., Tiglao, Laurence Mitchelle L.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Social responsibility of business > Philippines; Social responsibility of business > China; Financial statements > Philippines; Financial statements > China; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/8915
• Institution: De La Salle University

Previous researches showed mixed results as to the relationship between corporate social responsibility (CSR) and earnings quality. Some studies showed positive relationship between the two which indicates that socially responsible firms are less likely to manipulate their financial reports. On the...