TY  - GEN 
AU  - Martínez Martínez, Domingo
AU  - Andrades Peña, Francisco Javier
AU  - Larrán Jorge, Manuel
AU  - Muriel de los Reyes, María José
AU  - Lechuga Sancho, María Paula
A4  - Economía Financiera y Contabilidad
A4  - Organización de Empresas
PY  - 2021
SN  - 1462-6004
UR  - http://hdl.handle.net/10498/34225
AB  - Purpose:
This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).
Design/methodology/approach:
Data were collected from 317 Spanish SMEs to perform: (1)...
LA  - eng
PB  - Emerald
KW  - Earnings management
KW  - Corporate social responsibility
KW  - Small and medium-sized enterprises
KW  - Sector life cycle stage
TI  - Determinants of earnings management in Spanish SMEs and its relationship with CSR: the relevance of sector life cycle stage
DO  - 10.1108/JSBED-07-2020-0257
ER  -