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|
|Data di pubblicazione:||2017|
|Appare nelle tipologie:||Relazione (in Volume)|