出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study aims to analyze the relationship between corporate social responsibility and financial restatements. The study is conducted to check whether a CSR firm has to make less financial restatement. For this purpose, a sample of 150 non-financial firms are selected over the period of 2011-2018. The data are gathered from annual reports of these firms. Results of Logit regression analysis shows that CSR and financial statements are not significantly related with each other.
关键词：C orporate Social Responsibility;Financial Restatements;Logit Regression
