مسئوليت اجتماعي و مديريت سود

Corporate social responsibility and earnings management

تصميم گيري هاي اقتصادي به كيفيت گزارشگري مالي بستگي دارد و مديريت سود به عنوان يكي از معيار هاي كيفيت گزارشگري مالي شناخته مي شود.براي شناخت عوامل كيفيت گزارشگري مالي از مديريت سود استفاده مي شود ، ادبيات پيشين توجه خود را نسبت به ارتباط بين مديريت سود شركتها و تعهد نسبت به مسئوليت اجتماعي شركت ها معطوف كرده اند . اگرچه ادبيات درباره ارتباط بين مسئوليت اجتماعي شركت و مديريت سود كم است و نتايج آن نيز مختلط مي باشد اما ما تلاش كرده ايم تا مطالعاتي كه ارتباط بين مديريت سود و مسئوليت اجتماعي را آزموده اند را جمع آوري و بررسي كنيم

Business decision making depends on financial reporting quality and earnings management recognition as a scale of financial reporting quality. In identifying the drivers of financial reporting quality, proxied by earnings management, prior literature has drawn attention to the association between corporate earnings management practices and commitment to corporate social responsibility (CSR). Although the literature on the relation between CSR and earnings management is few, and the results are mixed but we trying to collect studies that examine CSR and earnings management and investigates them.