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Financial Reports Quality and Corporate Social Responsibility

Author

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  • Hsiangtsai Chiang
  • Li-Jen He
  • Cang-Fu Shiao

Abstract

This study explores the correlation between CSR and the quality of financial reports according to Stewardship Theory for 100 Best Corporate Citizens. The empirical results of the overall samples indicated that by practicing CSR, companies can effectively reduce their level of earnings management, providing quality financial reports. The cluster sampling results show that CSR has a mediating effect, reducing the direct effects of corporate governance board structures on the quality of financial reports. This study considers the emergence of Stewardship Theory compensates for the defects and deficiencies of agency theory in explaining the behaviors of managers. This study offers deeper insights to policy makers and investors to understand the association between company CSR performance and their financial reporting quality. The results suggest that company stakeholders should pay more attention when considering the influence of company CSR investment performance.

Suggested Citation

  • Hsiangtsai Chiang & Li-Jen He & Cang-Fu Shiao, 2015. "Financial Reports Quality and Corporate Social Responsibility," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(3), pages 453-467.
    • Handle: RePEc:asi:aeafrj:v:5:y:2015:i:3:p:453-467:id:1352
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    Citations

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    Cited by:

    1. Hung Chi Chen & Hsiang-Tsai Chiang & Dessy Voren, 2023. "The Impact of the COVID-19 Pandemic on Quality of Financial Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(4), pages 1-1.
    2. Wenbin Sun & Rahul Govind, 2022. "A New Understanding of Marketing and “Doing Good”: Marketing’s Power in the TMT and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 176(1), pages 89-109, February.
    3. Dimple Dhiman & Himani Sharma, 2021. "Does Organizational Trust Mediate the CSR–OCB Relationship? A PLS-SEM Analysis," Vikalpa: The Journal for Decision Makers, , vol. 46(4), pages 223-235, December.
    4. Michel Dion, 2017. "Corporate Citizenship, Social Responsibility, and Sustainability Reports as “Would-be” Narratives," Humanistic Management Journal, Springer, vol. 2(1), pages 83-102, October.
    5. Ruizhi Liu & Fei Song & Mark Wu & Yuming Zhang, 2024. "The Impact of Corporate Social Responsibility on Environmental Investment: The Mediating Effects of Information Transmission and Resource Acquisition," Sustainability, MDPI, vol. 16(6), pages 1-26, March.

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