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 Author: Abner, Rina A.
• Format: text
• Language: English
• Published: Animo Repository 2018
• Subjects: Social responsibility of business > Philippines; Earnings management > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/5466
• 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. Earnings management can be opportunistic or efficient depending...