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- W3100661505 abstract "In recent years, there are great interests in Corporate Social Responsibility(CSR) in our society. From the point of accounting view, CSR is defined as Sustainability which originates from accounting transparency. To investigate the differences of accounting transparency of companies doing CSR and the other companies not doing CSR, this study verifies the differences of real earnings management between two groups. As the result, first of all, the CSR firms take the less real earnings management than the Non- CSR firms. This result is the same under the control of the endogeneity of CSR. Second, the real earnings management by the sustainability of CSR shows that the permanent CSR firms take the less real earnings management than the temporal CSR firms. Third, the high-level CSR firms take the less real earnings management than the low-level CSR firms. This paper`s contribution is that CSR is analyzed from the point of accounting view and is the empirical evidence supporting that companies doing CSR, specially doing it continuously or highly, provide more reliable accounting information, compared to those which do not." @default.
- W3100661505 created "2020-11-23" @default.
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- W3100661505 date "2012-01-01" @default.
- W3100661505 modified "2023-09-23" @default.
- W3100661505 title "The Relationship between Corporate Social Responsibilities and Real Earnings Management" @default.
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