This study assesses the relationship between corporate social performance (CSP) and earnings management. Based on a sample of 109 Canadian companies drawn from the Michael Jantzi Research Associates – Canadian Social Investment Database for the years 2004 and 2005, our findings corroborate the multiple objectives hypothesis suggesting that the level of CSP is positively associated with earnings management. Using individual measures of CSP, we find a positive association between firm's CSP ratings related to environment and employees, and the earnings management activities. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.

ethics, diversity, diversity management, governance, financial reporting quality, earnings management, earnings quality,

In the above-mentioned article an error was overlooked by the authors during proofreading.The word 'negative' was used where it should read 'positive'. Page 1, line 14 of the abstract should read: 'As expected, a positive relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality.'