Corporate social responsibility and earnings management within the managerial psychological context

Hamza, Sourour; Jarboui, Anis

doi:10.1504/ijaudit.2017.091319

Cited by 2 publications

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“…CSR disclosures increase the firm's value and EM practice decrease the firm's value. Hamza & Jarboui (2017) explained that the manager's psychology may have an important effect on his or her attitude toward practicing CSR activities and engaging EM practice. The manager's psychological characteristics may fix the connection between CSR and EM.…”

Section: Studies Regarding the Association Between Em And Csrmentioning

confidence: 99%

Literature Review on the Association between Earnings Management and Corporate Social Responsibility

Parvin¹,

Rana

Shams

2020

ijafr

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This paper aims to give an overview of the existing literature on the Earnings Management (EM) and Corporate Social Responsibility (CSR) relationship in different countries. This paper reviews preceding studies concerned about EM, CSR and their relationship. Out of 23 works of literature, 11 studies found a negative relationship, 6 studies found a positive relationship, 2 studies found blended relationships in case of different situations and 4 studies found no connection between CSR and EM. Most of the results demonstrated that probably the socially responsible organizations have a negative correlation with EM practice. The types of the relationship depend on cause-effect relationship, information asymmetry, how can a company use resources, awareness on environmental issues, awareness on ethical issues, tax avoidance tendency, corporate governance practice, nature of the firm, political environment, opportunistic incentive, and stakeholder capital, manager's psychology, etc. Relationships between EM and CSR influence on earnings quality, firm performance, and firm value.

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Section: Studies Regarding the Association Between Em And Csrmentioning

confidence: 99%

Literature Review on the Association between Earnings Management and Corporate Social Responsibility

Parvin¹,

Rana

Shams

2020

ijafr

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CSR: A Moral Obligation or a Strategic Behavior?

Hamza¹,

Jarboui²

2022

Corporate Social Responsibility

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The CSR concept has grown tremendously in importance and significance. Firms have become more and more motivated to become socially responsible. The CSR initiatives have often been considered as driven by the moral imperative to undertake activities that are good for society and that enable the individual to act as a good corporate citizen. However, because of recent scandals, the concept of strategic CSR has been developed. Researchers have discussed the idea of CSR as a strategic behavior and denoted that such concept could be strategically involved. As the moral motive views CSR as a moral obligation (duty), the strategic motive holds that CSR contributes to the firm’s long-term benefits. The literature distinguishes between two main CSR strategies: Symbolic and substantive. While the substantive CSR involves actual and real changes implying tangible activities using the firm’s resources, the symbolic CSR refers to social or environmental initiatives that a firm undertakes within an impression management context to show ceremonial conformity and appear to fulfill society’s expectations without costs or changes in the business processes. Indeed, the Greenwashing concept is often used to indicate the divergence between symbolic (talk) and substantive (walk) actions.

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Corporate social responsibility and earnings management within the managerial psychological context

Cited by 2 publications

References 0 publications

Literature Review on the Association between Earnings Management and Corporate Social Responsibility

Literature Review on the Association between Earnings Management and Corporate Social Responsibility

CSR: A Moral Obligation or a Strategic Behavior?

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