Business, Management and Accounting
5 years ago

Corporate Social Responsibility Disclosure Impacts Earnings Management in Companies.

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DJA (Diponegoro Journal of Accounting)
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS LABA: APAKAH MEREKA CERMINAN PERILAKU OPORTUNISTIK MANAJER?
Rivi Indriani, Muchamad Syafruddin

Paper Summary

The research looked at how Corporate Social Responsibility disclosure affects earnings management in regular and export-oriented companies. They used data from financial statements of manufacturing firms in Indonesia. The results showed that in regular companies, more CSR disclosure led to more earnings management. But in export-oriented companies, more CSR disclosure led to less earnings management.