Article2020

Exploring the impact of corporate social responsibility on real earning management and discretionary accruals

84 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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

Abstract

Abstract Corporate social responsibility (CSR) and earning management have become important to firm’s operation. Previous researches use of discretionary accruals (DA) as a proxy variable for earnings management can easily result in errors in empirical analysis. Thus, this study uses the CSR index proposed by Chen et al. 2013. Journal of American Business Review, 2, 181–188, discretional accrual and real earning management to examine the association with CSR, earning management, and firm value. The empirical results find that the firm engages CSR not only to increase more information transparency of CSR and creating interaction with stakeholders but also to reduce earning management phenomenon. When firm has lower CSR performance, it has prone to earning management. In addition, CSR performance can enhance firm value, but the firm engage CSR to cover up and shift attention away from earnings manipulation by managers, it would decrease firm value.

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References

1978Specification Tests in Econometrics 1991Earnings Management During Import Relief Investigations 2007Strategy and society: the link between competitive advantage and corporate social responsibility 2005Performance matched discretionary accrual measures 2003Earnings Management through Real Activities Manipulation 1995Green and competitive: ending the stalemate 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis

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