Abstract
This study investigates the firm’s Corporate Social Responsibility (CSR) from
the perspective of Earnings’ Management (EM) and role of Corporate
Governance (CG) in this relationship. Current study adopted a systematic review
approach to investigate this overarching idea. Systematic review findings
revealed that by and large negative relationship between CSR and EM is more
dominant which highlighted the notion that CSR oriented firms are less intended
to engage in EM practices. However, evidence of positive relationship between
CSR and EM was also provided by some studies and concluded that CSR is used
by mangers to mask their EM practice. In addition, studies found the significant
moderating role of CG between CSR and EM relationship, though evidence was
very limited. Moreover, although the research on CSR-EM is very limited, yet it
produced mixed results due to the important neglecting factors like lack of
sufficient theoretical support, use of different types of EM and varying
approaches of measuring CSR. Findings revealed that mostly studies used
Accrual type of earnings’ management but use of real activities based EM type
is very rare. Measuring approaches of CSR also varied across the sample of
selected studies. Most of studies used social indices approach to measure CSR
and very few followed the content analysis approach especially in developing
context.
Sadaf Ehsan, Qaisar Abbas , Ahmad Nawaz. (2018) An inquiry into the Relationship between Earnings’ Management, Corporate Social Responsibility and Corporate Governance, Abasyn Journal of Social Sciences, Volume-11, Issue-1.
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