Construct · 1 fields · 1 citations

CSR and earnings quality: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
CSR andearnings quality1 CONSTRUCTCSR and earnings qualityKIM · SUSTAINABILITY

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Sustainability accounting

the finding that socially responsible firms manage earnings less and report more transparent financial results.

In sustainability accounting, CSR and earnings quality refers to the finding that socially responsible firms manage earnings less and report more transparent financial results. This meaning comes from Kim (2012) in The Accounting Review.[1]

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Nearby constructs

earnings quality1 fields · 1 citationsanchor · a standalone constructquality6 fields · 13 citationsjingle · one name, six constructs

References

  1. Kim, Y., Park, M. S., & Wier, B. (2012). Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review, 87(3), 761-796. https://doi.org/10.2308/accr-10209

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