Corporate Social Responsibility and Earnings Quality

Ni Xu

doi:10.54691/bcpbm.v20i.978

Authors

Ni Xu

DOI:

https://doi.org/10.54691/bcpbm.v20i.978

Keywords:

Corporate Social Responsibility; Earnings Quality; Earnings Management.

Abstract

This paper takes A-share listed companies in Shanghai and Shenzhen stock exchanges from 2010 to 2019 as samples, and empirically tests the impact of corporate social responsibility on accounting earnings quality by using the least-squares method, fixed effects, and probit regression. The results show that companies that actively undertake social responsibilities and have a higher level of corporate social responsibility performance will participate less in earnings management, have higher earnings quality, and are less likely to be announced in violation of regulations.

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