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Ethics, Diversity Management, and Financial Reporting Quality

机译：道德，多样性管理和财务报告质量

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摘要

This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin's (J Bus Ethics 10(4):273-284, 1991) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of EM.
机译：本文提出并通过经验检验了结合Reidenbach和Robin（J Bus Ethics 10（4）：273-284，1991）公司道德发展的概念模型的理论框架。该框架用于检查多样性管理（DM）所代表的治理与商业道德之间的关系，以及收益管理（EM）量级所代表的财务报告质量。 DM的水平和治理质量根据对机构投资者进行社会和治理研究的领先提供商Jantzi Research（JR）的评级进行衡量。 DM分数是JR开发的指数的一部分，投资经理使用该指数将DM标准整合到他们的投资决策中。不出所料，发现公司DM开发与财务报告质量之间存在负相关关系，同时控制了文献中已知的其他影响治理质量的因素，这些因素涉及治理和会计选择。尽管在结论中提出了一些警告，但本研究通过研究预防新兴市场中的治理与伦理之间的动态，为伦理，治理和财务报告文献做出了贡献。

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