This paper studies how the ultimate controlling owner nature affects the relation between earnings management practices and the extent of a firm’s CSR disclosure. In so doing we analyse a sample of 216 Italian listed firms, comprising family, non-family and state owned companies for the period 2006-2015. Our results suggest a relation between earnings management and CSR disclosure for State-controlled firms as they present the highest extent of CSR disclosure and discretionary accruals.
Titolo: | CSR Disclosure and Earnings Management. Evidence from Italy |
Autori: | |
Data di pubblicazione: | 2017 |
Handle: | http://hdl.handle.net/11383/2067450 |
ISBN: | 9786067492699 |
Appare nelle tipologie: | Relazione (in Volume) |
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