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Keywords: Corporate ethics
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Journal Articles
Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management
Available to Purchase
Journal of Financial Reporting and Accounting (2024) 22 (3): 500–526.
Published: 10 June 2022
... are confirmed based on agency cost theory, a theoretical shift of corporate ethics based on organizational moral perspective. Several useful suggestions are also provided for future studies on the empirical model and sample selection. Further research is necessary to clarify the agency cost behind the two...
