Corporate social responsibility and classification shifting between operating and non-operating expenses: Evidence from turkey
Küçük Resim Yok
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This study searches for the constraining effect of corporate social responsibility (CSR) on classification shifting. The chapter includes the literature review about the definition of CSR and methods to measure CSR, and the relationship between CSR and earnings management. We chronologically categorize early empirical studies according to their variables, measurement tools, methods and findings. We interpret the findings in the literature to reach a common argument and make a comparison with our findings. In the chapter, corporate social responsibility is measured within the stakeholder approaches and through 57 variables which includes the criteria of employee rights, management structure, CSR strategies, consumers, suppliers, product quality, environment and society, and CSR projects and investments. Classification shifting between operating and non-operating expenses is measured through the expectation model developed by McVay (Account Rev 81(3):501–531, 2006). Our findings indicate a negative relationship between CSR and classification shifting. © 2019, Springer Nature Singapore Pte Ltd.
Açıklama
Anahtar Kelimeler
Classification Shifting, Constraining Affect, Corporate Social Responsibility
Kaynak
Accounting, Finance, Sustainability, Governance and Fraud
WoS Q Değeri
Scopus Q Değeri
N/A
