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Nexus between corporate governance, CSR and earnings management: moderating role of leverage and firm size

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  • Suha Mahmoud Alawi

Abstract

This study aims to investigate the connection between corporate governance (CG), corporate social responsibility (CSR) and earnings management (EM) and how the firm size and leverage moderate this relationship. The data is collected from 520 South Asian listed manufacturing firms from 2010 to 2020. Descriptive statistics, correlation matrix and panel regression are used for data analysis. Further, GMM is employed to confirm the robustness of our results. The findings of the study reveal that corporate governance and CSR have a significant impact on earnings management and other factors like firm size and leverage also have a significant impact on earning management. Firm size and leverage play moderating role in the relationship between corporate governance, CSR and earnings management.

Suggested Citation

  • Suha Mahmoud Alawi, 2026. "Nexus between corporate governance, CSR and earnings management: moderating role of leverage and firm size," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 20(3/4), pages 308-338.
    • Handle: RePEc:ids:ijbget:v:20:y:2026:i:3/4:p:308-338
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