TY  - RPRT
U1  - Arbeitspapier
A1  - Salewski, Marcus
A1  - Zülch, Henning
T1  - The impact of corporate social responsibility (CSR) on financial reporting quality
BT  - evidence from European blue chips
T2  - HHL-Arbeitspapier
N2  - This study iestigates the impact of corporate social responsibility (CSR) on financial reporting quality and vice versa. More precisely, we examine the association between CSR and the degree of earnings management (using the performance adjusted modified Jones model and a new variation of this model considering amortizable intangible assets), the degree of accounting conservatism and the quality of accruals. We find that fi rms with good CSR are more likely to engage in earnings management and to report bad news less timely. Our results are in contrast to parts of prior research on that topic – that is why we have run various robustness checks which support our findings. Our findings may infl uence the overall perception of CSR as the increasing trend of CSR does not necessarily lead to real changes in corporations.
T3  - HHL-Arbeitspapier / HHL Working paper - 112 
Y1  - 2012
N1  - A revised version of this paper was published as HHL Working Paper No. 131.
PB  - HHL Leipzig Graduate School of Management
CY  - Leipzig
ER  -