dc.contributor.advisor |
Cahan, S |
en |
dc.contributor.advisor |
Chen, C |
en |
dc.contributor.author |
Yin, Ming |
en |
dc.date.accessioned |
2014-03-04T21:43:22Z |
en |
dc.date.issued |
2014 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/21812 |
en |
dc.description |
Full text is available to authenticated members of The University of Auckland only. |
en |
dc.description.abstract |
This thesis provides additional evidence on the association between corporate social responsibility (CSR) performance and earnings management, and the persistence of the relationship over time. The analyses are based on a sample of U.S. firms from 1991 to 2011. Based on two proxies of earnings management, I find that firms with superior CSR performance experience a reduction in earnings management through both accruals and real manipulations. Further, I find that the negative association between CSR performance and accruals-based earnings management was diminished by the Global Financial Crisis. Moreover, I find that firms with superior CSR performance are less likely to engage in future earnings management through real activity manipulation. However, I fail to find any evidence to support the impact of the Global Financial Crisis on the association between current CSR performance and future earnings management. Overall, my findings are consistent with the view that CSR firms behave in an ethical, trustworthy and honest manner in their accounting and operating decisions, leading to higher transparency in their financial reporting. |
en |
dc.publisher |
ResearchSpace@Auckland |
en |
dc.relation.ispartof |
Masters Thesis - University of Auckland |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights |
Restricted Item. Available to authenticated members of The University of Auckland. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.rights.uri |
http://creativecommons.org/licenses/by-nc-sa/3.0/nz/ |
en |
dc.title |
Earnings Quality and Corporate Social Responsibility Performance |
en |
dc.type |
Thesis |
en |
thesis.degree.grantor |
The University of Auckland |
en |
thesis.degree.level |
Masters |
en |
dc.rights.holder |
Copyright: The Author |
en |
pubs.author-url |
http://hdl.handle.net/2292/21812 |
en |
pubs.elements-id |
429851 |
en |
pubs.record-created-at-source-date |
2014-03-05 |
en |
dc.identifier.wikidata |
Q112907781 |
|