The association between corporate social responsibility and earnings quality: Evidence from extractive industry

日本語

本論文は、抽出産業における企業の社会的責任（CSR）活動と利益品質の関連性を調査。CSRスコアが高い企業ほど利益操作が少ない可能性を示唆。ただし、業種特有の要因が結果に影響する可能性に留意。

English

This paper examines the association between corporate social responsibility (CSR) and earnings quality in the extractive industry. Findings suggest that firms with higher CSR performance tend to have higher earnings quality, reducing earnings manipulation. However, industry-specific factors may influence results.

日本のGX文脈において

日本のGX文脈では、CSRと利益品質の関連性はESG投資家の関心事。ただし、抽出産業は日本では主要産業ではなく、国際的な証拠として参照価値がある。

In the global GX context

In the global GX context, this paper provides evidence on the link between CSR and financial reporting quality, relevant for ESG integration. It adds industry-specific insights from extractive industries, which are crucial for transition finance in resource-dependent economies.