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: Social responsibility of business > Philippines; Earnings management > Philippines; Accounting; Business Administration, Management, and Operations
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/3050
• 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...