Corporate Social Responsibility and Earnings Management: Opportunistic and Stakeholder's Effects in Asian Context

被引：0
|
作者：
Mutuc, Eugene Burgos [1 ,2 ]
Tsai, Fu-Sheng [1 ,3 ]
Lee, Jen-Sin [1 ,4 ]
机构：
[1] I Shou Univ, Kaohsiung, Taiwan
[2] Bulacan State Univ, Malolos, Philippines
[3] Cheng Shiu Univ, Kaohsiung, Taiwan
[4] Fuzhou Univ Int Studies & Trade, Fuzhou, Peoples R China
来源：
2019 AIB SOUTHEAST ASIA REGIONAL CONFERENCE: US-CHINA TRADE WAR, DEGLOBALIZATION, AND INTERNATIONAL BUSINESS (AIBSEAR) | 2019年
关键词：
Corporate Social Responsibility; Earnings Management; Corporate Governance; Asian Markets; Sustainability; REAL ACTIVITIES MANIPULATION; PERFORMANCE EVIDENCE; QUALITY EVIDENCE; OWNERSHIP; GOVERNANCE; FIRMS; INFORMATION;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study investigates the effects of corporate social responsibility (CSR) on accrual-based earnings management (AEM) and real-activities earnings management (REM). We analyze 3,906 non-financial firm-year observations from 2011 to 2017. We conjecture that the trade-off exists between these two strategies, in light of increasing attention of CSR in Asia. The findings reveal that firms utilize CSR to manage earnings through AEM more than REM. We find that the opportunistic and stakeholder's effects vary in the context of CSR performance classifications and levels of corporate governance. Lastly, insights on ethical concerns among business practices as essentials for sustainability are elaborated.
引用
收藏
页码：1001 / 1037
页数：37
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