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dc.contributor.author
Apostolou, George
en
dc.date.accessioned
2015-06-03T15:30:30Z
dc.date.available
2015-09-27T05:56:41Z
dc.date.issued
2015-06-03
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/170
dc.rights
Default License
dc.title
Investigation on the relationship between earnings management and corporate social responsibility. The case of European banks.
en
heal.type
masterThesis
heal.keyword
Earnings management
en
heal.keyword
Social responsibility of business--Case studies
en
heal.keyword
Banks and banking, European
en
heal.keyword
Dissertations, Academic
en
heal.language
en
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
heal.recordProvider
School of Economics, Business Administration and Legal Studies, Executive MBA
heal.publicationDate
2010
heal.bibliographicCitation
Apostolou George, 2010, Investigation on the relationship between earnings management and corporate social responsibility. The case of European,Master's Dissertation, International Hellenic University
en
heal.abstract
In this paper, we try to test whether there is evidence of interrelationship between the corporate social responsibility performance of banks and their earnings management efforts. For this reason, we took a sample of 64 European banks and we calculated their EM performance index under the procedure followed by Leventis S and Dimitropoulos P (2010) and used regression models to verify whether there is evidence that they are correlated with published indices by Sustain analytics (formery AIS) regarding the overall score of CSR performance and also individually and the CSR score on the field of reporting, ethics, labor, environment, human rights and governance. This analysis showed interesting correlations between some of the elements and showed that it is a field of further analysis, as proving such a relationship could mean that banks try to compensate their stakeholders for the EM that they operate, by using CSR. However, this was only partly evident in the case of the efforts that the banks make to show positive net incomes whereas LLP’s and security gains figures manipulation on their reports are negatively correlated.
en
heal.tableOfContents
Abstract ..................................................................................................................... 1 Acknowledgements ................................................................................................... 2 Table of contents ....................................................................................................... 3 1. Introduction ....................................................................................................... 5 2. Literature review ............................................................................................... 6 2.1 CSR and how to measure it .............................................................................. 6 2.2 Earnings management .....................................................................................11 2.2.1 EM and banks ..........................................................................................12 2.3 Evidence on relationship between CSR and EM ..............................................13 3. Methodology ....................................................................................................15 3.1 SPOSS ...........................................................................................................16 3.2 EM metric .......................................................................................................17 3.2.1 LOSS .......................................................................................................17 3.2.2 Security gains...........................................................................................18 3.2.3 EM ...........................................................................................................18 3.3 DACC ............................................................................................................19 3.4 CSR ................................................................................................................19 3.5 Assessment of the CSR-EM metrics relationship ............................................19 4. Findings ............................................................................................................20 4.1 SPOSS analysis ..............................................................................................20 Table 1 SPOSS regression .........................................................................20 4.2 EMi findings ...................................................................................................21 Table 2 EMi regression .............................................................................22 4.3 DACCR analysis.............................................................................................23 Table 3 DACCR regression .......................................................................23 4.4 CSR and EM analysis .....................................................................................23 Table 4 EM-CSR regression ......................................................................24 4.4.1 Reporting and EM ....................................................................................25 Table 5 Reporting regression .....................................................................25 4.4.2 Ethics and EM..........................................................................................25 Table 6 Ethics regression ..........................................................................26 4.4.3 Labour and EM ........................................................................................26 Table 6 Labour regression .........................................................................26 George Apostolou 4 4.4.4 Environment and EM ...............................................................................27 Table 7 Environment regression ................................................................27 4.4.5 Human rights and EM ..............................................................................27 Table 8 Human right regression ................................................................28 4.4.6 Governance and EM .................................................................................28 Table 9 Governance regression .................................................................28 5. Interpretation of findings ..................................................................................29 5.1 Global score analysis ......................................................................................29 5.2 Reporting analysis ..........................................................................................29 5.3 Ethics analysis ................................................................................................29 5.4 Labor analysis .................................................................................................30 5.5 Environmental analysis ...................................................................................30 5.6 Human rights analysis .....................................................................................30 5.7 Governance analysis .......................................................................................30 6. Conclusions ......................................................................................................30 7. Weaknesses ......................................................................................................31 8. Recommendations ............................................................................................32 9. List of references ..............................................................................................33
en
heal.advisorName
Leventis, Stergios
en
heal.committeeMemberName
Leventis, Stergios
en
heal.committeeMemberName
Anagnostopoulou, Prof. Seraina
en
heal.committeeMemberName
Prof. Cohen
en
heal.academicPublisher
School of Economics and Business Administration, Executive MBA programme
en
heal.academicPublisherID
ihu
heal.numberOfPages
60
heal.fullTextAvailability
true


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