- Article
Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management
- Qunpeng Fan,
- Dongphil Chun,
- Qi Ban,
- Yitong Jiang,
- Huiting Li and
- Luyuan Xu
Using the exogenous shock caused by the mandatory corporate social responsibility (CSR) information disclosure policy in 2008, this paper examines the impact of mandatory CSR information disclosure on the earnings management activities of listed firm...