Work

Corporate social responsibility and earnings management in U.S. banks

Year: 2014

Type: article

Abstract: Highlights• Reverse causality between EM and CSR is explored in the U.S. banking sector.• Banks actively engaged in EM practices are found to be deeply involved in CSR.• CSR seen as part of legitimation strategies aimed at deflecting attention from EM.• Bank's engagement in CSR activities is found to have no significant impact on EM.• Extreme caution should be exhibited when factoring CSR commitment in firm analyses.

Source: Accounting Forum

DOI: 10.1016/j.accfor.2014.05.003

Authors: Vassiliki Grougiou, Stergios Leventis, Emmanouil Dedoulis, Stephen Owusu-Ansah

Institutions: International Hellenic University, Aston University, Athens University of Economics and Business, Dominion University College

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: European Commission

Awards: G1195375849, Innovation Capacity Building by Strengthening Expertise and Research in the Design, Planning and Operations of Green Agrifood Supply Chains