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

页码：403 / 427

页数：25

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