Business Ethics and Financial Reporting Quality: Evidence from Korea

被引：83
|
作者：
Choi, Tae Hee [1 ]
Pae, Jinhan [2 ]
机构：
[1] KDI Sch Publ Policy & Management, Seoul, South Korea
[2] Korea Univ, Sch Business, Seoul, South Korea
来源：
JOURNAL OF BUSINESS ETHICS | 2011年 / 103卷 / 03期
关键词：
business ethics; financial reporting quality; accruals; conservatism; corporate governance; CORPORATE GOVERNANCE; EARNINGS MANAGEMENT; DECISION-MAKING; CASH FLOWS; CONSERVATISM; PERFORMANCE; ACCRUALS; TIMELINESS; COMMITMENT; RETURNS;
D O I：
10.1007/s10551-011-0871-4
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study examines the relationship between corporate commitment to business ethics and financial reporting quality. We posit that companies with a higher level of ethical commitment exhibit better quality financial reporting than those with a lower level of ethical commitment. Consistent with our prediction, we find that companies with a higher level of ethical commitment are engaged in less earnings management, report earnings more conservatively, and predict future cash flows more accurately than those with a lower level of ethical commitment. We also find that corporate commitment to business ethics has perpetuating effects on future financial reporting quality.
引用
收藏
页码：403 / 427
页数：25
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