DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Yoo, Choong-Yuel | - |
dc.contributor.advisor | 류충렬 | - |
dc.contributor.author | Cho, Hyun | - |
dc.date.accessioned | 2019-08-28T02:39:15Z | - |
dc.date.available | 2019-08-28T02:39:15Z | - |
dc.date.issued | 2019 | - |
dc.identifier.uri | http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=844728&flag=dissertation | en_US |
dc.identifier.uri | http://hdl.handle.net/10203/265631 | - |
dc.description | 학위논문(석사) - 한국과학기술원 : 경영공학부, 2019.2,[ii, 39 p. :] | - |
dc.description.abstract | This paper investigates whether manufacturing firms with a high level of corporate environmental responsibility (CER) exhibit superior financial reporting quality. In particular, I examine whether the degree of earnings management is lower when firms have higher CER. I find that firms with a higher level of CER are less likely to manage earnings through discretionary accruals and real operating activities. This finding is robust to controlling for various factors that are known to affect earnings management, and to addressing endogeneity through an instrumental variable approach. | - |
dc.language | eng | - |
dc.publisher | 한국과학기술원 | - |
dc.subject | Corporate environmental responsibility▼atransparency in financial reporting▼aearnings management▼adiscretionary accruals▼areal earnings manipulation | - |
dc.subject | 기업 환경적 책임▼a환경 위험 관리▼a재무 보고 투명성▼a이익 조정▼a재량적 발생액▼a실제 활동으로 측정한 이익 조정 | - |
dc.title | (The) impact of corporate environmental responsibility on financial reporting quality | - |
dc.title.alternative | 기업의 환경적 책임 이행이 재무 보고의 질적 측면에 미치는 영향에 관한 연구 | - |
dc.type | Thesis(Master) | - |
dc.identifier.CNRN | 325007 | - |
dc.description.department | 한국과학기술원 :경영공학부, | - |
dc.contributor.alternativeauthor | 조현 | - |
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