CSR reports: a strategic tool

dc.contributor.advisor	Aernoudts , Roeland
dc.contributor.author	Roelofs, Olivier
dc.date.issued	2023-07-13
dc.description.abstract	This study investigates whether a positive tone in Corporate Social Responsibility (CSR) reports is implemented with the goal to greenwash earnings management, a result previously found on this topic (e.g., Li et al, 2023). This study uses a novel approach, typically not used in this field, to study this topic. Agglomerative hierarchical cluster analyses are conducted using two proxies for greenwashing, sentiment scores provided by the dictionary of Loughran and McDonald (2011), and the Modified Jones Model (Dechow, 1995) to proxy earnings management. By using ESG data to proxy greenwashing, this study found that there were only few companies that employ a positive tone as a strategy to greenwash earnings management in a sample consisting of companies from Europe.
dc.identifier.uri	https://theses.ubn.ru.nl/handle/123456789/14920
dc.language.iso	en
dc.thesis.faculty	Faculteit der Managementwetenschappen
dc.thesis.specialisation	specialisations::Faculteit der Managementwetenschappen::Master Economics::Accounting & Control
dc.thesis.studyprogramme	studyprogrammes::Faculteit der Managementwetenschappen::Master Economics
dc.thesis.type	Master
dc.title	CSR reports: a strategic tool

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