Business, Management and Accounting
8 years ago

Socially responsible firms manage earnings to meet forecasts and reduce costs.

Why Do Socially Responsible Firms Manage Earnings
Jan Barton, Marcus Kirk, David A. Reppenhagen, Jane M. Thayer

Paper Summary

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Socially responsible firms manage earnings to meet analysts' forecasts and reduce costs, not to benefit management. They use various measures of social responsibility and earnings management to find this. Earnings management is seen as socially responsible based on how and why it's done.