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Responsabilidad social corporativa vs. responsabilidad contable

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  • Martínez-Ferrero, Jennifer
  • Prado-Lorenzo, José Manuel
  • Fernández-Fernández, José Miguel

Abstract

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.

Suggested Citation

  • Martínez-Ferrero, Jennifer & Prado-Lorenzo, José Manuel & Fernández-Fernández, José Miguel, 2013. "Responsabilidad social corporativa vs. responsabilidad contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 32-45.
    • Handle: RePEc:eee:spacre:v:16:y:2013:i:1:p:32-45
    DOI: 10.1016/S1138-4891(13)70004-9
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