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首页> 外文期刊>International journal of business governance and ethics >The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism?
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The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism?

机译：企业社会责任披露与盈余管理之间的关系：是补充机制还是替代机制？

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摘要

Prior literature has provided inconclusive results concerning the relationship between corporate social responsibility disclosure (CSRD) and earnings management (EM). This study examines the relation between CSRD and EM. For this study, 479 annual reports of publicly listed Indonesian companies were selected as the sample. The two-stage least square (2SLS) method was employed to test the relationship between CSRD and EM. Our findings suggest that companies that have high CSRD are less likely to manage earnings. Moreover, our findings suggest that the relationship between CSRD and EM can be viewed as a substitute mechanism. This study contributes to the accounting literature by examining the relationship between CSRD and EM in the setting of an emerging country.
机译：先前的文献未提供有关企业社会责任披露（CSRD）与盈余管理（EM）之间关系的结论性结论。本研究考察了CSRD与EM之间的关系。在本研究中，选择了479家印度尼西亚上市公司的年度报告作为样本。采用两阶段最小二乘（2SLS）方法测试CSRD与EM之间的关系。我们的发现表明，CSRD高的公司不太可能管理收益。此外，我们的发现表明CSRD和EM之间的关系可以被视为替代机制。通过研究新兴国家中CSRD与EM之间的关系，本研究为会计文献做出了贡献。

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