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1、文献信息标题：TheInteractionbetweenEnvironmentalAccountingPracticesandEarningsManagement作者：Toukabri,Mohamed;Jilani,PrFaouzi;Jemaa,OlfaBen出版物名称：JournalofBusinessStudiesQuarterly卷:5期：3页：99-112页数：14出版年份：2014出版日期：Mar2014年份:2014出版商：JournalofBusinessStudiesQuarterly(JBSQ)出版地：Antioch出版物国家/地区：UnitedStates出版物主题：
2、BusinessAndEconomicsTheInteractionbetweenEnvironmentalAccountingPracticesandEarningsManagementToukabri,Mohamed;Jilani,PrFaouzi;Jemaa,OlfaBenAbstractThisarticleexaminesthebehaviorofmanagersinthephenomenonofearningsmanagementbydiscretionaryaccruals・Morespecifically,thisarticleanalyzestheimpactofage
3、ncyproblempractice,focusingontheeffectofcorporatesocialresponsibilityinreducingorincreasingearningsmanagement.Indeed,accordingtotheagencytheory,wesuggestthatdirectorsactintheirowninterestswhenthereisanagencyproblem,reservinganaccumulationofdiscretionaryspendingtomaximizetheirbonuses•Inaddition,wc
4、expectthehighcommitmentbycompaniesinsocialresponsibilityactivitiesmitigatesagencyproblem・However,theempiricalresultsarenotconsistentwithourtheoreticalresearchframework.WefoundontheonehandthatCSRactivitiesdonotencouragetheaccountingmanipulations,andontheotherhand,discretionaryaccrualisnotpositivel
5、yrelatedtoCSR.Keywords:EarningsManagement,corporatesocialdisclosure,Stakeholders,Agencytheory1.IntroductionAccountingearningsareoneoftheevaluationinfonnationcorporateperformancesthatattractmostoftheattentionofshareholdersandotherstakeholders.Indeed,accountinginformationfacilitatesnotonlytodiffere
6、ntiatethebetter-performingfirmsfrompoorperfonners,butalsotohelpefficientresourcedistributionandthedecision(HealyandWahlen,1999).Though,inpractice,owingtoinformationasymmetryandflawedauditing,managersmayimplementsomediscretionindeterminingprofitsasaraisonoftheinducementfromcapitalmarkets,contractu
7、almeasures,andregulatoryreflections(HealyandWahlen,1999).Thereforecausesreportingtoappeareithergreaterorlessthantheyreallyareandinconclusiondamagingthevalueoffinancialreportsasatechnicalofcommunicationbetweencompaniesa
