What is it about?
The paper investigate whether Earnings management (EM) and corporate social responsibility (CSR) are associated or not.
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Why is it important?
The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies.
Perspectives
It is impotent to investigate whether earnings management and corporate social responsibility are associated or not. This would give us an idea whether firm mangers manipulate earnings using corporate social responsibility as a tool to hide their manipulation.
Youf Almahrog
Read the Original
This page is a summary of: Earnings management and corporate social responsibility: UK evidence, Journal of Financial Reporting and Accounting, June 2018, Emerald,
DOI: 10.1108/jfra-11-2016-0092.
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