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REAL EARNINGS MANAGEMENT, CSR AND THE MODERATING EFFECT OF CORPORATE GOVERNANCE IN INNOVATIVE FIRMS

Sawssen Khlifi et al.

Global Journal of Accounting and Finance2021https://doi.org/10.47177/gjaf.05.02.2021.001article
ABDC C
Weight
0.34

What the paper says

The purpose of this paper was to examine the effect of corporate social responsibility (CSR) on the level of real-based earnings management (REM) as well as the moderating effect of the corporate governance (CG) on the CSR-REM relationship in American innovative firms. This empirical study was conducted on a sample of 280 American firms indexed in S&P 500 during the period between 2012 and2018. We divided the full sample into two sub-samples according to the Research and development (R&D) intensity median. Indeed, firms with high R&D intensity are considered more innovative. The results demonstrate that CSR is significantly and negatively associated with REM in more innovative firms but the relationship CSR-REM is not moderated by CG score in the two groups of firms. This study primarily contributes to the literature on CSR, CG and REM by providing evidence of the moderating effect of CG on the relationship CSR-REM in innovative firms.

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https://doi.org/https://doi.org/10.47177/gjaf.05.02.2021.001

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@article{sawssen2021,
  title        = {{REAL EARNINGS MANAGEMENT, CSR AND THE MODERATING EFFECT OF CORPORATE GOVERNANCE IN INNOVATIVE FIRMS}},
  author       = {Sawssen Khlifi et al.},
  journal      = {Global Journal of Accounting and Finance},
  year         = {2021},
  doi          = {https://doi.org/https://doi.org/10.47177/gjaf.05.02.2021.001},
}

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REAL EARNINGS MANAGEMENT, CSR AND THE MODERATING EFFECT OF CORPORATE GOVERNANCE IN INNOVATIVE FIRMS

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.