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Corporate social responsibility and earnings management in U.S. banks

Vassiliki Grougiou · Stergios Leventis · Emmanouil Dedoulis · Stephen Owusu‐Ansah

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

Highlights• Reverse causality between EM and CSR is explored in the U.S. banking sector.• Banks actively engaged in EM practices are found to be deeply involved in CSR.• CSR seen as part of legitimation strategies aimed at deflecting attention from EM.• Bank's engagement in CSR activities is found to have no significant impact on EM.• Extreme caution should be exhibited when factoring CSR commitment in firm analyses.

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References

2010Strategic management a stakeholder approach 1995Managing Legitimacy: Strategic and Institutional Approaches 1978Specification Tests in Econometrics 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 2003Corporate Social and Financial Performance: A Meta-Analysis 2010Signaling Theory: A Review and Assessment 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2010Strategic Management

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2015Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries 2020Sustainability reporting and performance of MENA banks: is there a trade-off?2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting 2019The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany 2019Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms

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