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Earnings management practices of csr firms

by Hoopingarner, Hanna

Abstract

This study investigates whether socially responsible (CSR) firms behave responsibly in their financial reporting, specifically by constraining earnings management. This study first clarifies what a CSR firm is and identifies socially responsible firms through the KLD database. Three methods are used to detect earnings management—abnormal discretionary accruals, abnormal cash flows from operations and abnormal cash flows to net income ratios. This study concludes that CSR firms are less likely than their industry counterparts to participate in sales manipulations, are more likely to have higher cash flows from operations, and are more likely to have higher quality of earnings.

Note

Colorado College Honor Code upheld.

Includes bibliographical references.

Administrative Notes

Colorado College Honor Code upheld.

Copyright
Copyright restrictions apply.
Publisher
Colorado College
PID
coccc:7991
Digital Origin
born digital
Extent
97 pages : illustrations (some color)
Thesis
Senior Thesis -- Colorado College
Thesis Advisor
Laux, Judy
Department/Program
Economics and Business
Degree Name
bachelor
Degree Type
Bachelor of Arts
Degree Grantor
Colorado College
Date Issued
2013