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Connecting earnings management and corporate social responsibility: A renewed perspective

机译：连接盈余管理和企业社会责任：全新视角

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摘要

This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors as a predictor of the corporate social performance (CSP) of non-smallmedium-sized enterprises in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian non-small and medium-sized enterprises. Our main results reveal that the presence of women on boards of directors results in the adoption of fewer EM practices. Therefore, our empirical findings support the notion that boardroom gender diversity as an instrument of CSP reduces the use of EM practices. The results of this paper are of most relevance to policymakers and academic communities focused on promoting CSP and CSR.
机译：本文旨在发现董事会中盈余管理（EM）与性别多样性之间的关联，以此作为企业社会责任（CSR）背景下非中小型企业的企业社会绩效（CSP）的预测指标。关于该主题的广泛文献的存在使我们能够评估EM及其与CSR的关系。我们使用OLS回归分析和应计质量度量作为EM代理来调查我们对697家意大利非中小企业的样本。我们的主要结果表明，董事会中女性的存在导致采用更少的新兴市场实践。因此，我们的经验研究结果支持以下观点：董事会性别差异作为CSP的一种工具会减少对EM做法的使用。本文的结果与致力于促进CSP和CSR的决策者和学术界最相关。

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