¿Afecta la responsabilidad social corporativa a la manipulación de la información? Evidencia en empresas familiares

Does corporate social responsibility affect earnings management? Evidence from family firms

  • Eva López-González Universidad Politécnica de Cartagena, Murcia, España
  • Jennifer Martinez-Ferrero Universidad de Salamanca https://orcid.org/0000-0001-8387-1466
  • Emma García-Meca Universidad Politécnica de Cartagena, Murcia, España
Palabras clave: Responsabilidad social corporativa, empresa familiar, manipulación de la información

Resumen

El objetivo de este artículo es intentar aclarar el efecto de la responsabilidad social corporativa en la manipulación de información. También examinamos el efecto moderador de la familia en la relación entre manipulación de información y responsabilidad corporativa. Basados en una muestra internacional de 6,442 observaciones empresa-año durante los años 2006-2014, usamos análisis de validez y modelos de regresión para datos de panel. Hemos concluido que el desarrollo social y ambiental está positivamente relacionado con la manipulación de información; las empresas con una mayor actividad de responsabilidad social muestran un mayor comportamiento de manipulación a través de la promoción de acciones que enmascaran la realidad financiera y económica de la sociedad. Igualmente, encontramos que esta relación positiva es moderada a la baja en empresas familiares, principalmente porque las empresas familiares muestran una mayor responsabilidad social pues están centradas en conservar sus legados emocionales y así mismo están negativamente asociadas con prácticas relativas a la manipulación de información.

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Publicado
01-07-2019
Cómo citar
López-González, E., Martinez-Ferrero, J., & García-Meca, E. (2019). ¿Afecta la responsabilidad social corporativa a la manipulación de la información? Evidencia en empresas familiares. Revista De Contabilidad - Spanish Accounting Review, 22(2), 233-247. https://doi.org/10.6018/rcsar.349601
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