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Relationship between Corporate Social Responsibility and Earnings Management: A Systematic Review of Measurement Methods

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Relationship between Corporate Social Responsibility and Earnings Management: A Systematic Review of Measurement Methods


Mashiur Rahman | Sarah Chowdhury



Mashiur Rahman | Sarah Chowdhury "Relationship between Corporate Social Responsibility and Earnings Management: A Systematic Review of Measurement Methods" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-2, February 2020, pp.389-397, URL: https://www.ijtsrd.com/papers/ijtsrd29987.pdf

The relationship between corporate social responsibility (CSR) and earnings management (EM) is an extensive empirical study. However, the evidence on the nature of the relationship is unclear. A commonly defined reason for divergent and contradictory results is measurement issues. The purpose of this article is to evaluate alternative operation and measurement methods applied to the CSR and EM concepts in the empirical literature on CSR-EM relationships. Our systematized appraisal was conducted over the last nine years from 2008 to 2016. This study has come to different observations. First, CSR measurement methods include sustainability indexes, content analyzes and single-dimensional measurements, while EM measurement methods include discretionary accruals, discretionary loan loss provisions, real earnings management, abnormal earnings management, earnings persistence and earnings smoothing. In addition to the unique drawbacks of the approach, the subjectivity of the researcher and the selection anomalies that may influence the nature of the CSR-EM relationships identified in the empirical literature. Finally, possible ways of overcoming these disadvantages are recommended.

Corporate social responsibility, Earnings management, Systematic Review


IJTSRD29987
Volume-4 | Issue-2, February 2020
389-397
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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