The Governance Effect or Entrenchment Effect? Social Responsibility and Earnings Management in Chemical Industry

Chemical industry is the industrial foundation of our country. The corporate social responsibility and earnings management are the hot topics in the field of chemical industry and accounting. This paper takes the A-share listed companies in the chemical industry disclosing social responsibility repo...

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Bibliographic Details
Main Author: Bin Wang
Format: Article
Language:English
Published: AIDIC Servizi S.r.l. 2017-12-01
Series:Chemical Engineering Transactions
Online Access:https://www.cetjournal.it/index.php/cet/article/view/1060