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Do dimensions of corporate social responsibility affect earnings management?

Author

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  • Anis Ben Amar
  • Salma Chakroun

Abstract

Purpose - This paper aims to examine the impact of corporate social responsibility (CSR) on earnings management measured by discretionary accruals based onDechowet al.’s (1995) model with cash flow from operation. Design/methodology/approach - This study uses a sample of 119 French non-financial companies listed on the CAC All Tradable index for the 2010-2014 period. All used regressions for the analysis are estimated based on panel data with random-effects. Findings - Based on a panel data of 595 French firm-year observations during the period 2010-2014, the authors find a negative impact of CSR on earnings management, and some CSR dimensions negatively impact earnings management. Practical implications - The results suggest several implications for regulatory in France, as well as those in other countries that try to implement CSR activities. Originality/value - The originality of this work lies in the division of CSR into sub-dimensions defined by the ISO 26000 standard. This division reduces the complexity of societal reality and obeys a coherent institutional logic. In addition, it enables the operationalization of CSR in a new way to determine the impact of CSR on earnings management.

Suggested Citation

  • Anis Ben Amar & Salma Chakroun, 2018. "Do dimensions of corporate social responsibility affect earnings management?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 16(2), pages 348-370, June.
    • Handle: RePEc:eme:jfrapp:jfra-05-2017-0033
    DOI: 10.1108/JFRA-05-2017-0033
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    Citations

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    Cited by:

    1. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-20, June.
    2. Anis Ben Amar & Islem Turki, 2022. "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 373-396, September.
    3. Sadaf Ehsan & Adeel Tariq & Mian Sajid Nazir & Malik Shahzad Shabbir & Rizwan Shabbir & Lydia Bares Lopez & Wasim Ullah, 2022. "Nexus between corporate social responsibility and earnings management: Sustainable or opportunistic," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 478-495, March.

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