Accounting fraud and corporate sustainability: Chinese listed companies

Md Jahidur Rahman, Jiadan Xuan, Hongtao Zhu and Md Moazzem Hossain

Journal of Financial Crime, 2023, vol. 31, issue 3, 558-574

Abstract: Purpose - The purpose of this study is to determine the relationship between accounting fraud and corporate sustainability. Design/methodology/approach - Companies listed on the Shenzhen Stock Exchange in 2019 are used to estimate a pooled ordinary least square regression model using panel data. Accounting fraud is represented by accounting disclosure, which is measured by its quality and timeliness, while corporate sustainability is measured by earnings management and corporate social responsibility. Findings - Empirical findings support the hypothesis that the quality and timeliness of accounting disclosure have a statistically favorable impact on the management of company earnings and corporate social responsibility, respectively. Accounting fraud also has an impact on the sustainable development of the company. Originality/value - Although the inferences of this study are limited to Chinese listed companies, this study may interest other scholars to explore similar topics.

Keywords: Earnings management; Timeliness; Disclosure quality; Corporate social responsibility; Corporate sustainability; Accounting fraud (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-02-2023-0035

DOI: 10.1108/JFC-02-2023-0035

Access Statistics for this article

Journal of Financial Crime is currently edited by Dr Li Hong Xing and Prof Barry Rider

More articles in Journal of Financial Crime from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().