Document Type

Article

Publication Date

1-1-2010

Publication Title

Journal of Current Research in Global Business

Volume

13

Issue Number

20

First Page

1

Last Page

14

Keywords

corporate, social responsibility, earnings reporting

Disciplines

Accounting | Business | Finance and Financial Management

Abstract

Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm value.

Comments

Copyright © 2010 Association for Global Business.

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