The Role of Corporate Social Responsibility on the Link of Real Earnings Management With Financial Performance and Firm Value of Publicly Listed Companies in the Philippines

• Main Authors: Abner, Rina A., Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2019
• Subjects: Corporate Social Responsibility; Real Earnings Management; Financial Performance; Firm Value; Structural Equation Modeling
• Online Access: https://animorepository.dlsu.edu.ph/apssr/vol19/iss2/3; https://animorepository.dlsu.edu.ph/context/apssr/article/1219/viewcontent/RA_202.pdf
• Institution: De La Salle University

Shareholder value maximization is one of the main objectives of a corporation; however, the management may not always achieve such an objective that may force them to employ some earnings management practices to manage reported earnings. This study deals with the opportunistic perspective where mana...