Publication: Responsabilidad social corporativa vs. responsabilidad contable
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Date
2013
Authors
Martínez-Ferrero, Jennifer ; Prado-Lorenzo, José Manuel ; Fernández-Fernández, José Miguel
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Publisher
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DOI
https://doi.org/10.1016/S1138-4891(13)70004-9
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info:eu-repo/semantics/article
Description
Abstract
El objetivo de este trabajo es analizar si las empresas socialmente responsables muestran tendencia al uso de
mejores prácticas contables, identificadas estas mediante una menor tendencia a la manipulación de resultados. Esta relación es contrastada para una muestra no-balanceada de 1.960 compañías multinacionales, no
financieras y cotizadas, pertenecientes a 26 países para el período 2002-2010. La utilización en el análisis de
datos de panel, mediante la aplicación del estimador método generalizador de momentos de Arellano y
Bond (1991), permite evidenciar la existencia de una relación negativa entre ambas variables. Los resultados
obtenidos son robustos para distintas medidas de la manipulación contable y la responsabilidad social corporativa.
The aim of this paper is to analyze if sustainable companies show a higher quality of the accounting information, identified by the lower tendency to carry out earnings management. This relationship is tested for an unbalanced sample of 1960 multinational non-financial listed companies from 26 countries for the period 2002-2010.The use of simultaneous equations for panel data, via the GMM estimator proposed by Arellano and Bond (1991), highlights the existence of a negative relationship between both variables. The results obtained are robust for different measures of earnings management and corporate social responsibility
The aim of this paper is to analyze if sustainable companies show a higher quality of the accounting information, identified by the lower tendency to carry out earnings management. This relationship is tested for an unbalanced sample of 1960 multinational non-financial listed companies from 26 countries for the period 2002-2010.The use of simultaneous equations for panel data, via the GMM estimator proposed by Arellano and Bond (1991), highlights the existence of a negative relationship between both variables. The results obtained are robust for different measures of earnings management and corporate social responsibility
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