Does socially committed bank manager manipulate earnings through dicretionary accruals? Empirical evidence from an emerging economy

• Main Authors: Rahman, Mashiur, Abdul Rasid, Siti Zaleha, Basiruddin, Rohaida
• Format: Article
• Language: English
• Published: Universiti Malaysia Terengganu 2020
• Subjects: HB Economic Theory
• Online Access: http://eprints.utm.my/id/eprint/93153/1/SitiZalehaAbdulRasid2020_DoesSociallyCommittedBankManagerManipulateEarnings.pdf; http://eprints.utm.my/id/eprint/93153/; http://dx.doi.org/10.46754/JSSM.2020.12.012
• Institution: Universiti Teknologi Malaysia

This paper aims to examine the relationship between corporate social responsibility reporting and earnings management. Precisely, we examine whether higher corporate social responsibility disclosures firms are gratified to perform in an accountable manner to restrain earnings management practices, t...