TY  - JOUR
TI  - The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.
AB  - 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.
AU  - Öner, Mehtap
AU  - Selimefendigil, Seyfullah
DO  - 10.18074/ckuiibfd.1146222
PY  - 2022
JO  - Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
VL  - 12
IS  - 3
SN  - 1308-5549
SP  - 106
EP  - 127
DB  - TRDizin
UR  - http://search/yayin/detay/1145285
ER  -