The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.

Seyfullah SELİMEFENDİGİL, (Türk Alman Üniversitesi, İİBF, İstanbul, Türkiye)
Mehtap ÖNER (Marmara Üniversitesi, İşletme Fakültesi, İstanbul, Türkiye)
Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
6 1
Yıl: 2022 Cilt: 12 Sayı: 3 Sayfa Aralığı: 106 - 127 Metin Dili: İngilizce DOI: 10.18074/ckuiibfd.1146222 İndeks Tarihi: 27-12-2022

The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.

Öz:
The purpose of this study is to reveal the nexus between Earnings Management (EM) and Corporate Social Responsibility (CSR) as well as comparing the earnings management estimation models. Using Dechow and Dichev’s (2002) and Kothari, Leone, and Wasley’s (2005) models; in this study abnormal accruals are estimated and utilized as a sign of earnings quality. This study utilized data from 26 non-financial U.S. companies for the period between 2011 and 2020. The findings reveal that the Dechow and Dichev’s (2002) model is more strongly pronounced than Kothari, Leone, and Wasley’s (2005) model in estimating accruals EM. Furthermore, no significant relationship has been documented between EM and CSR. With respect to the control variables, it is found that audit-tenure, leverage, and cash flows from operations have an inverse association with EM whereas return on assets has a positive association. Finally, in this study no relationship is documented between firm size and EM.
Anahtar Kelime:

Kurumsal Sosyal Sorumluluk ve Kazanç Yönetimi İlişkisi: Amerika Örneği

Öz:
Bu çalışmanın amacı, Kazanç Yönetimi ve Kurumsal Sosyal Sorumluluk (KSS) arasındaki bağı ortaya çıkarmak ve kazanç yönetimi tahmin modellerini karşılaştırmaktır. Bu çalışmada kazanç yönetiminin bir göstergesi olarak Dechow ve Dichev (2002) ve Kothari, Leone ve Wasley’in (2005) ihtiyari tahakkukları tahmin etme modelleri kullanılmıştır. 2011-2020 mali yılları için 26 finansal olmayan ABD şirketinden oluşan bir örneklem kullanan bu çalışma, Dechow ve Dichev'in (2002) modelini Kothari, Leone ve Wasley’in (2005) tahakkukları tahmin etme modelinden daha güçlü bulmuştur. Ayrıca, kazanç yönetimi ile KSS arasında bir ilişki olmadığı tespit edilmiştir. Kontrol değişkenlerine ilişkin bulgular: denetim süresi, kaldıraç oranı ve faaliyetlerden kaynaklanan nakit akışları ile kazanç yönetimi arasında negatif bir ilişkinin olduğunu ortaya koyarken, aktif karlılığı ile kazanç yönetimi arasında pozitif bir ilişkinin olduğu şeklindedir. Son olarak firma büyüklüğü ile kazanç yönetimi arasında anlamlı bir ilişki bulunamamıştır.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Selimefendigil S, Öner M (2022). The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. , 106 - 127. 10.18074/ckuiibfd.1146222
Chicago Selimefendigil Seyfullah,Öner Mehtap The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. (2022): 106 - 127. 10.18074/ckuiibfd.1146222
MLA Selimefendigil Seyfullah,Öner Mehtap The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. , 2022, ss.106 - 127. 10.18074/ckuiibfd.1146222
AMA Selimefendigil S,Öner M The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. . 2022; 106 - 127. 10.18074/ckuiibfd.1146222
Vancouver Selimefendigil S,Öner M The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. . 2022; 106 - 127. 10.18074/ckuiibfd.1146222
IEEE Selimefendigil S,Öner M "The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.." , ss.106 - 127, 2022. 10.18074/ckuiibfd.1146222
ISNAD Selimefendigil, Seyfullah - Öner, Mehtap. "The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.". (2022), 106-127. https://doi.org/10.18074/ckuiibfd.1146222
APA Selimefendigil S, Öner M (2022). The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 12(3), 106 - 127. 10.18074/ckuiibfd.1146222
Chicago Selimefendigil Seyfullah,Öner Mehtap The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12, no.3 (2022): 106 - 127. 10.18074/ckuiibfd.1146222
MLA Selimefendigil Seyfullah,Öner Mehtap The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.12, no.3, 2022, ss.106 - 127. 10.18074/ckuiibfd.1146222
AMA Selimefendigil S,Öner M The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2022; 12(3): 106 - 127. 10.18074/ckuiibfd.1146222
Vancouver Selimefendigil S,Öner M The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2022; 12(3): 106 - 127. 10.18074/ckuiibfd.1146222
IEEE Selimefendigil S,Öner M "The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.." Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 12, ss.106 - 127, 2022. 10.18074/ckuiibfd.1146222
ISNAD Selimefendigil, Seyfullah - Öner, Mehtap. "The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.". Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12/3 (2022), 106-127. https://doi.org/10.18074/ckuiibfd.1146222
Sayfa Oluşturulma Tarihi
24-04-2024 22:45

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