Corporate Environmental Responsibility and Earnings Management

Panagiotis Dimitropoulos () and Konstantinos Koronios ()
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Panagiotis Dimitropoulos: University of Peloponnese
Konstantinos Koronios: University of Peloponnese

Chapter Chapter 11 in Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU, 2021, pp 215-233 from Springer

Abstract: Abstract The scope of this chapter is to shed further light on the impact of CER performance and its components on the EM behavior by utilizing a multi-country research setting and incorporating various sub-categories of environmental performance and earnings management metrics including accrual earnings manipulation, real activities manipulation and income smoothing, thus providing more thorough evidence in the existing literature regarding the impact of CER on the quality of accounting numbers. The empirical results verified evidence and arguments in the literature that CER performance improves the quality of published accounting information by mitigating earnings management behavior via accruals and real activities manipulation. This argument is corroborated after performing several sensitivity tests relating to the estimation of discretionary accruals, the functional form of the models and other robustness tests.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-72773-4_11

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DOI: 10.1007/978-3-030-72773-4_11

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