Corporate social responsibility, earnings management and industry type : does CSR reinforce entrenchment strategy?

• Main Authors: Nor Atikah Shafai, Azlan Amran, Yuvaraj Ganesan
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2022
• Online Access: http://journalarticle.ukm.my/19549/1/49899-187528-1-PB.pdf; http://journalarticle.ukm.my/19549/; https://ejournal.ukm.my/pengurusan/issue/view/1530
• Institution: Universiti Kebangsaan Malaysia

Managers could opportunistically misuse corporate social responsibility (CSR) to obfuscate earnings management (EM) by reporting more CSR activities that eventually accomplished stakeholders’ advocacy as their demands on CSR are satisfied. Likewise, sensitive industries have a higher commitment to...