Articlediamond2015

Financial Reports Quality and Corporate Social Responsibility

Hsiang‐Tsai Chiang · Li‐Jen He · Cang-Fu Shiao

24 citations0/0 files storedAsian Economic and Financial Review

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

This study explores the correlation between CSR and the quality of financial reports according to Stewardship Theory for 100 Best Corporate Citizens. The empirical results of the overall samples indicated that by practicing CSR, companies can effectively reduce their level of earnings management, providing quality financial reports. The cluster sampling results show that CSR has a mediating effect, reducing the direct effects of corporate governance board structures on the quality of financial reports. This study considers the emergence of Stewardship Theory compensates for the defects and deficiencies of agency theory in explaining the behaviors of managers. This study offers deeper insights to policy makers and investors to understand the association between company CSR performance and their financial reporting quality. The results suggest that company stakeholders should pay more attention when considering the influence of company CSR investment performance.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2005Performance matched discretionary accrual measures 2003Earnings Management through Real Activities Manipulation 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT 1983Agency Problems and Residual Claims 1985THE HUMAN SIDE OF ENTERPRISE 1999Corporate governance, chief executive officer compensation, and firm performance 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

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2022Corporate social responsibility and earning management: Evidence from listed Vietnamese companies

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