The relationship between corporate social responsibility and earnings management: accounting for endogeneity

This study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the e...

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Bibliographic Details
Main Authors: Hyunjung Choi, Byungchul Choi, Jungyoon Byun
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2018-10-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11045/imfi_2018_04_Choi.pdf