La asociación entre las Actividades de Responsabilidad Social Corporativa y la calidad de los ingresos: Evidencia de la industria extractiva
The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry
Resumen
Con base en la teoría ética para resolver las cuestiones de investigación, examinamos la relación entre Divulgación de Responsabilidad Social Corporativa (CSRD) y la Calidad de los Ingresos (EQ). Usando 368 observaciones de año base cubriendo el período 2010-2017. Al hacer esto, aplicamos el análisis de contenido para evaluar las dimensiones de la CSRD y aplicamos acrecimientos discrecionales como proxy de la actividad de EQ. Con base en la regresión de datos en panel, encontramos una relación significativa y negativa entre el CSRD y el EQ en la industria extractiva de Mozambique. La evidencia empírica también muestra que la influencia del indicador positivo de CSRD (puntuaciones de fuerza CSRD) es mucho más fuerte que el indicador negativo de CSRD (CSRD se refiere a las puntuaciones) en la reducción de la calidad de ingresos. Estas constataciones son consistentes con la idea de que los gerentes oportunistas utilizan la actividad de RSCD para alcanzar su interés particular, sugiriendo que los gerentes están usando el CSRD como un dispositivo estratégico para involucrarse en la gestión de resultados (peor EQ). Los resultados son robustos a medidas alternativas de proxy del CSRD y la EQ. Industria extractiva.
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