The study looked at how corporate social responsibility (CSR) activities affect the earnings management of Chinese companies. They analyzed data from Chinese listed companies between 2011 and 2016. Companies with better CSR performance were found to have lower levels of earnings management. This means that when companies engage in CSR activities, they are less likely to manipulate their earnings. This shows that CSR is important for companies in China because it helps improve the transparency and credibility of their financial information.