Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms

Manzano, Mercedes Palacios; Gras‐Gil, Ester; Jaén, José Manuel Santos

doi:10.1080/14783363.2019.1652586

Cited by 62 publications

(42 citation statements)

References 64 publications

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“…From the works of Kim, Udawatte, and Yin (2019), Chinese firms enhanced CSR, generally decreases when they are engaged in AEM but state controlled firms operating in a more developed economy tend to engage more in REM. Also, Palacios-Manzano, Gras-Gil, and Santos-Jaen (2021) argued that, CSR brings about lucidity and lessens that tendency towards the numerous prospects for EM; hence their findings showed that socially responsible firms are leaning towards promoting a long-term relationship with stakeholders rather than maximize their short term profit. Prior studies like, Jimenez, Surroca, and Tribo (2008) have warned that utilizing CSR can be notable in impacting on the financial state of a firm or being included in an executive plan resolute on pulling efforts together from stakeholders while the firm is actually involved in disreputable deeds; such as the unethical form of EM.…”

Section: Corporate Social Responsibility and Earnings Managementmentioning

confidence: 99%

Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

Amake

Akogo

2021

Mediterr. J. Soc. Sci.

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This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed the use of panel least square analysis to test twenty (20) manufacturing companies quoted on the Nigerian Stock Exchange (NSE) for a period of seven (7) years (2013-2019). The study used corporate social responsibility as the independent variable, earnings management as the dependent variable and firm characteristics variables as the control variable. In utilizing the econometric models unreceptive to endogeneity, our result shows that corporate social responsibility has a positive and significant relationship with accrual based-earnings management. In addition, the study finds that firm size and leverage both have a negative and insignificant relationship with accrual based-earning management while profitability has a positive but insignificant relationship with accrual based-earnings management in Nigeria. The results show that more socially responsible firms have higher quality accruals. This suggests that manufacturing firms in Nigeria are likely to engage more in earnings management while increasing their corporate social responsibility. Hence, managers in manufacturing companies in Nigeria, have a tendency to take advantage of corporate social responsibility practices according to the environment they find themselves in. Received: 8 July 2021 / Accepted: 8 August 2021 / Published: 5 September 2021

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Section: Corporate Social Responsibility and Earnings Managementmentioning

confidence: 99%

Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

Amake

Akogo

2021

Mediterr. J. Soc. Sci.

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“…Despite most of the studies reporting a negative relationship between CSR and EM, few researchers have explained this relationship from the perspective of managerial opportunism. From this view, firms' executives and managers may use CSR to encourage support from shareholders and cover up their earnings manipulation (Grougiou et al, 2014;Jensen & Meckling, 1976;Palacios-Manzano et al, 2019). Habbash and Haddad (2019) claim that managers may engage in CSR activities to disguise EM practices and boost their interests rather than their firms'.…”

Section: Corporate Social Responsibility and Real Earnings Managementmentioning

confidence: 99%

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Ghaleb

Qaderi

Almashaqbeh³

et al. 2021

Cogent Business & Management

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This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analysis was used to measure CSR reporting. The ordinary least square regression is used to examine the relationships for a sample of 475 firm-year observations listed on the Amman Stock Exchange during 2011-2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND moderates the CSR-REM relationship. Further,

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“…These circumstances contribute a lot of projects that are currently being undertaken. Their purpose is to integrate existing methods and modeling languages and develop a unified methodological and technological basis for business processes modeling [4,5,6,7].…”

Section: Methods and Resultsmentioning

confidence: 99%

“…Responsibility Center and the central office are agreed in advance by all participants in the investment of funds in the investment. 4. Profit distribution among participants of the resource investment is carried out in accordance with the return received from the sale of investments and the money allocated by them.…”

Section: The Principles Of Formation (Redistribution) Of Profit From Investments Between the Financialmentioning

confidence: 99%

Cooperation of Science and Business in Order to Organize High-Tech Production in the Regions of the Russian Federation

Igorevna¹,

Aleksandrovna²,

Vladimirovna³

et al. 2020

Proceedings of the “New Silk Road: Business Cooperation and Prospective of Economic Development” (NSRBCPED 2019)

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The paper considers the selection of priority innovative programs as a plan for technical development and production organization. Various financing alternatives are reviewed in the form of mathematical models for the coordination of interests between players of relationships. The pseudo-Boolean optimization methods are used as the main method for implementing models. An optimal investment plan is the result of problems solving.

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Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms

Cited by 62 publications

References 64 publications

Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Cooperation of Science and Business in Order to Organize High-Tech Production in the Regions of the Russian Federation

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