Corporate social responsibility and classification shifting between operating and non-operating expenses: Evidence from turkey

Deniz Özbay, Hümeyra Adıgüzel

Araştırma sonucu: Kitap/Rapor/Konferans sürecindeki bölümKitap bölümü / Bölümbilirkişi

1 Alıntı (Scopus)

Özet

This study searches for the constraining effect of corporate social responsibility (CSR) on classification shifting. The chapter includes the literature review about the definition of CSR and methods to measure CSR, and the relationship between CSR and earnings management. We chronologically categorize early empirical studies according to their variables, measurement tools, methods and findings. We interpret the findings in the literature to reach a common argument and make a comparison with our findings. In the chapter, corporate social responsibility is measured within the stakeholder approaches and through 57 variables which includes the criteria of employee rights, management structure, CSR strategies, consumers, suppliers, product quality, environment and society, and CSR projects and investments. Classification shifting between operating and non-operating expenses is measured through the expectation model developed by McVay (Account Rev 81(3):501–531, 2006). Our findings indicate a negative relationship between CSR and classification shifting.

Orijinal dilİngilizce
Ana bilgisayar yayını başlığıAccounting, Finance, Sustainability, Governance and Fraud
YayınlayanSpringer Nature
Sayfalar111-131
Sayfa sayısı21
DOI'lar
Yayın durumuYayınlanan - 2019
Harici olarak yayınlandıEvet

Yayın serisi

AdıAccounting, Finance, Sustainability, Governance and Fraud
ISSN (Basılı)2509-7873
ISSN (Elektronik)2509-7881

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