Does Corporate Social Responsibility Improve Earnings Quality? Sharia Perspective from Southeast Asia

Autor:	ULFAH NURUL FAUZIAH
Rok vydání:	2019
Druh dokumentu:	學位論文 ; thesis
Popis:	107 This study explores the effect of ethical principles on the quality of financial reporting: corporate social responsibility (CSR) and membership in Sharia Index. This study also examines the effect on the interaction between them. This study collects 2,491 firms from seven countries from Southeast Asia for the period data from 2010-2017. The empirical analysis findings firms with a higher level of CSR activities and firms are membership in sharia index are less experience to manipulate earnings. Furthermore, the main results are robust and consistent after confirmed using two alternative ways of measuring earnings quality. Overall, these results in line with previous literature that CSR activities and membership in Sharia index are motivated managers to more transparent and trustworthy.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://ndltd.ncl.edu.tw/handle/vj24nm Zobrazit plný text záznamu