{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,4]],"date-time":"2025-11-04T10:37:33Z","timestamp":1762252653502,"version":"3.41.2"},"reference-count":79,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2017,12,20]],"date-time":"2017-12-20T00:00:00Z","timestamp":1513728000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["LHT"],"published-print":{"date-parts":[[2018,10,25]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR), analyst forecast accuracy and firms\u2019 earnings management behavior using US-based firms.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>The authors use the Kinder, Lydenberg, Domini (KLD) database to construct CSR performance scores and divide all firms into ten groups from high to low as a proxy for CSR performance. The authors obtained an initial sample of 33,364 firm-year observations from 1991 to 2012. Filtering for records which exist in the KLD, Compustat, and Center for Research in Security Prices databases lefts a total of 16,807 firm-year observations and CSR evaluation reports for 5,896 firms.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The authors find that high CSR-score firms have lower rates of analyst forecast error than their low CSR-score counterparts, suggesting that CSR performance is a useful means of forecasting earnings. Furthermore, firms with better CSR performance have significantly lower accrual-based earnings management behavior. However, the level of the manipulation behavior of real earnings management (REM) activities increased significantly in better CSR firms, suggesting that high CSR-score firms substituted REM methods for accrual-based methods. REM methods are consistent with the stipulations of the Sarbanes-Oxley Act and allow high CSR-score firms to better manipulate earnings behavior. These results hold after the authors control for various factors related to firm financial characteristics.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>Overall, the findings have important implications for investors and regulators to more easily assess firms\u2019 earnings manipulation behavior and earnings stability under CSR performance and financial information in financial markets.<\/jats:p><\/jats:sec>","DOI":"10.1108\/lht-11-2016-0130","type":"journal-article","created":{"date-parts":[[2017,12,20]],"date-time":"2017-12-20T04:34:13Z","timestamp":1513744453000},"page":"685-704","source":"Crossref","is-referenced-by-count":1,"title":["Human behavior analysis under financial information science"],"prefix":"10.1108","volume":"36","author":[{"given":"Feng Jui","family":"Hsu","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Yu-Cheng","family":"Chen","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","published-online":{"date-parts":[[2017,12,20]]},"reference":[{"issue":"3","key":"key2021041509200846900_ref001","doi-asserted-by":"crossref","first-page":"343","DOI":"10.1111\/j.1475-679x.2005.00174.x","article-title":"The association between outside directors, institutional investors and the properties of management earnings forecasts","volume":"43","year":"2005","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"key2021041509200846900_ref002","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1506\/car.24.3.4","article-title":"The moderating role of competition in the relationship between nonfinancial measures and future financial performance","volume":"24","year":"2007","journal-title":"Contemporary Accounting Research"},{"key":"key2021041509200846900_ref003","unstructured":"Barnea, A. and Rubin, A. 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