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Inicio Revista de Contabilidad-Spanish Accounting Review Responsabilidad social corporativa vs. responsabilidad contable
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Vol. 16. Núm. 1.
Páginas 32-45 (01 Enero 2013)
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Vol. 16. Núm. 1.
Páginas 32-45 (01 Enero 2013)
DOI: 10.1016/S1138-4891(13)70004-9
Open Access
Responsabilidad social corporativa vs. responsabilidad contable
Corporate social responsibility vs. accounting ethics
Visitas
...
Jennifer Martínez-Ferreroa,
Autor para correspondencia
jenny_marfe@usal.es

Autor para correspondencia.
, José Manuel Prado-Lorenzoa, José Miguel Fernández-Fernándezb
a Departamento de Administración y Economía de la Empresa, Facultad de Economía y Empresa, Universidad de Salamanca, Salamanca, España
b Universidad de León
Información del artículo
Resumen

El objetivo de este trabajo es analizar si las empresas socialmente responsables muestran tendencia al uso de mejores prácticas contables, identificadas estas mediante una menor tendencia a la manipulación de resultados. Esta relación es contrastada para una muestra no-balanceada de 1.960 compañías multinacionales, no financieras y cotizadas, pertenecientes a 26 países para el período 2002–2010. La utilización en el análisis de datos de panel, mediante la aplicación del estimador método generalizador de momentos de Arellano y Bond (1991), permite evidenciar la existencia de una relación negativa entre ambas variables. Los resultados obtenidos son robustos para distintas medidas de la manipulación contable y la responsabilidad social corporativa.

Palabras clave:
Manipulación contable
Responsabilidad social corporativa
Sostenibilidad
Prácticas contables
Abstract

The aim of this paper is to analyze if sustainable companies show a higher quality of the accounting information, identified by the lower tendency to carry out earnings management. This relationship is tested for an unbalanced sample of 1960 multinational non-financial listed companies from 26 countries for the period 2002–2010. The use of simultaneous equations for panel data, via the GMM estimator proposed by Arellano and Bond (1991), highlights the existence of a negative relationship between both variables. The results obtained are robust for different measures of earnings management and corporate social responsibility.

Keywords:
Earnings Management
Corporate Social Responsibility
Sustainability
Accounting practices
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