Are Socially Responsible Managers Really Ethical?: Exploring the Relationship Between Earnings Management and Corporate Social Responsibility Articles uri icon

authors

  • PRIOR, DIEGO
  • SURROCA AGUILAR, JORGE
  • TRIBO GINE, JOSE ANTONIO

publication date

  • August 2008

start page

  • 160

end page

  • 177

issue

  • 3

volume

  • 16

International Standard Serial Number (ISSN)

  • 0964-8410

Electronic International Standard Serial Number (EISSN)

  • 1467-8683

abstract

  • This paper investigates the connection between earnings management and corporate social responsibility (CSR). We argue that earnings management practices damage the collective interests of stakeholders; hence, managers who manipulate earnings can deal with stakeholder activism and vigilance by resorting to CSR practices.