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Corporate social responsibility and earning management: evidence from European countries

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  • Feker Mhadhbi
  • Dorsaf Ben Aissia
  • Mohamed Gabsi

Abstract

This paper studies the relationship between corporate social responsibility and environmental performance and earnings management. We use discretionary accruals to measure earnings management. We also use the IVA scores to calculate the ESG, social and environmental performances. Based on a sample of 3,120 observations from 500 European companies from 2012 to 2021, we find that companies with high ESG scores have lower earnings management. Still, we find a negative relationship between earnings management, corporate social responsibility, and environmental performance. This result confirms that sustainable European companies are less likely to engage in earnings management.

Suggested Citation

  • Feker Mhadhbi & Dorsaf Ben Aissia & Mohamed Gabsi, 2026. "Corporate social responsibility and earning management: evidence from European countries," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 35(1), pages 101-117.
    • Handle: RePEc:ids:gbusec:v:35:y:2026:i:1:p:101-117
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