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Corporate social responsibility and income smoothing: Supply chain perspectives

机译：企业社会责任与收入平滑：供应链观点

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This paper investigates how the supplier-buyer relationship affects the income-smoothing behavior of socially responsible companies. Prior research finds that companies tend to smooth earnings to maintain the supply chain relationship. This paper argues that the income-smoothing behavior of socially responsible companies is conditioned on how their supply chain partners treat corporate social responsibility (CSR). The findings show that companies engaging in higher levels of CSR performance who have greater dependence on the supplier-buyer relationship are associated with lower levels of income smoothness. In addition, this paper finds that the capital market perceives the smoothed earnings of firms with superior CSR performance to be less informative than the earnings of other firms, implying that faithful representation is consistent with the interests of both shareholders and stakeholders. Collectively, the findings suggest that the growing CSR demand in the supply chain is in line with the interests of shareholders and stakeholders.
机译：本文研究了供应商与买方的关系如何影响对社会负责的公司的收入平滑行为。先前的研究发现，公司倾向于平滑收益以维持供应链关系。本文认为，具有社会责任感的公司的收入平滑行为取决于其供应链合作伙伴如何对待企业社会责任（CSR）。研究结果表明，从事较高CSR绩效的公司对供应商与买方关系的依赖性较高，而收入平滑度较低。此外，本文发现，资本市场认为企业社会责任表现优异的企业的平滑收益比其他企业的收益要少，这意味着忠实的代表权与股东和利益相关者的利益都是一致的。总体而言，研究结果表明，供应链中不断增长的企业社会责任需求符合股东和利益相关者的利益。

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