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Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms

机译：企业社会责任与收益管理：公司治理机制的调节作用

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摘要

Research Question/Issue This paper investigates the relationship between (a) corporate social responsibility (CSR) and earnings management (EM) and (b) examines whether corporate governance (CG) mechanisms can moderate the CSR-EM relation. Research Methodology Fixed-effect regression model is used to estimate the coefficients of the variables. Research Findings/Insight We find a significant positive relation between CSR and EM. The result highlights the managerial opportunistic use of CSR explained within the agency theoretical framework. We also find that board size and block ownership significantly moderates the CSR-EM relationship. Theoretical/Academic Implications The paper contributes to the literature on CSR, EM, and CG. Specifically, it contributes to the extant literature by demonstrating why and how CG can significantly influence the CSR-EM nexus. Second, the paper provides some insight on the mixed findings of prior studies that have investigated the relationship between CSR and EM. Practical/Policy Implication The findings have significant implication for both policy makers, firm managers, and other stakeholders. Insights from the study will help develop and implement policies that will strengthen CG structures, especially in emerging markets to protect the interest of shareholders and improve market confidence.
机译：研究问题/问题本文研究（a）公司社会责任（CSR）与盈余管理（EM）之间的关系，并且（b）研究公司治理（CG）机制是否可以缓和CSR-EM关系。研究方法固定效应回归模型用于估计变量的系数。研究结果/见解我们发现企业社会责任与新兴市场之间存在显着的正相关关系。结果突出了在机构理论框架内解释的企业社会责任的管理机会主义使用。我们还发现，董事会规模和大块所有权显着缓和了CSR-EM关系。理论/学术意义本文为有关CSR，EM和CG的文献做出了贡献。具体而言，它通过说明CG为什么以及如何显着影响CSR-EM关系来为现有文献做出贡献。其次，本文提供了对先前研究CSR和EM之间关系的混合研究结果的一些见解。实际/政策含义这项发现对政策制定者，公司经理和其他利益相关者都具有重要意义。该研究的见识将有助于制定和实施旨在加强企业管治结构的政策，尤其是在新兴市场中，以保护股东利益和提高市场信心。

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