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Effect of Financial Reporting Quality on Sustainability Information Disclosure

机译：财务报告质量对可持续性信息披露的影响

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摘要

Interest in corporate social responsibility (CSR) information has increased in recent years. This has led companies to set aside the classic economic view and to adopt the 'triple bottom line', reporting social, environmental, and financial information, in order to satisfy their stakeholders' needs. Companies that provide high quality financial information tend to be more conservative in their accounting and less inclined to carry out unethical practices such as earnings management. Accordingly, they are more socially responsible. The aim of this paper is to analyse the relationship between financial reporting quality and the quality of CSR information. To do so, we studied a sample composed of 747 international listed non-financial companies for the period 2002-2010. The results obtained from a Tobit method for panel data show that conservative companies, with a high level of accruals quality and/or those that carry out earnings management practices to a lesser extent, report high quality financial information and, moreover, high quality CSR information.
机译：近年来，对企业社会责任（CSR）信息的兴趣有所增加。这导致公司抛弃经典的经济观点，采用“三重底线”，报告社会，环境和财务信息，以满足利益相关者的需求。提供高质量财务信息的公司往往在会计方面较为保守，而不太倾向于进行不道德的做法，例如盈余管理。因此，他们更具社会责任感。本文旨在分析财务报告质量与企业社会责任信息质量之间的关系。为此，我们研究了一个由747家国际上市的非金融公司组成的2002-2010年期间的样本。从Tobit方法获得的面板数据的结果表明，应计质量水平高的保守公司和/或执行盈余管理实践程度较低的公司，报告的是高质量的财务信息，此外还有高质量的CSR信息。

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