Corporate Hypocrisy: Role of Non-Profit Corporate Foundations in Earnings Management of For-Profit Founder Firms

Corporate Hypocrisy: Role of Non-Profit Corporate Foundations in Earnings Management of For-Profit Founder Firms

The purpose of this study is to examine whether for-profit firms make opportunistic use of their corporate foundations to pursue self-serving earnings objectives in China. Using data on corporate foundations and a sample of firms listed on the A-share market from 2010 to 2016, we first use the prope...

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Bibliographic Details
Main Authors:	Liping Xu, Shuxia Zhang, Ning Liu, Li Chen
Format:	Article
Language:	English
Published:	MDPI AG 2018-11-01
Series:	Sustainability
Subjects:	corporate social responsibility corporate foundations discretionary donation expenditures earnings thresholds stock price sensitivity earnings reserves
Online Access:	https://www.mdpi.com/2071-1050/10/11/3991

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