Journal of Korea Society of Digital Industry and Information Management (디지털산업정보학회논문지)

Korea Society of Digital Industry and Information Management (디지털산업정보학회)
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A Study on the Relationship of Corporate Social Responsibility and Internal Corporate Management

기업의 사회적 책임과 내부 경영 활동 관계에 관한 연구

  • 한만용 (서일대학교 세무회계과) ;
  • 강수진 ((주)토마스케이블 전략기획실) ;
  • 성중안 (서일대학교 인터넷정보과) ;
  • 최재웅 (부천대학교 e-비즈니스과)
  • Received : 2013.10.19
  • Accepted : 2013.12.10
  • Published : 2013.12.30
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Abstract

To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.

Keywords

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