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- W1566186883 abstract "Regulators and investors have expressed concern over the number of companies that have had to restate earnings because of their inappropriate use of discretionary accruals to manage earnings. In many cases, this behavior has resulted in serious negative effects (e.g., loss of market capitalization). Thus, it is important to identify factors with the potential to mitigate such behavior. We examine a possible mitigating characteristic of an organization that may influence managers’ willingness to manage earnings: its level of commitment to social responsibility. A company’s commitment to socially responsible actions may serve to heighten its managers’ awareness of a broader range of stakeholders’ interests. This, in turn, may color managers’ perceptions of their organization’s corporate governance, thus influencing their willingness to manage earnings. We conduct an experiment in which experienced managers are placed in the role of a division manager facing a year-end accrual decision. We find that a company’s demonstrated commitment to social responsibility moderates both upward and downward earnings management attempts. Further, we respond to recent calls to identify mechanisms through which corporate social responsibility influences managers’ decisions. We propose, and find support for, a complex model in which a company’s demonstrated commitment to social responsibility influences the consideration managers give to the organization’s broader set of constituents and, in turn, managers’ perceptions of corporate governance. Perceptions of corporate governance then differentially affect the level of accruals, depending on the direction of the earnings management incentive." @default.
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- W1566186883 date "2013-01-01" @default.
- W1566186883 modified "2023-09-27" @default.
- W1566186883 title "Can Corporate Social Responsibility Counteract Personal Incentives to Manage Earnings?: Examining Mechanisms that Influence Managers’ Discretionary Accrual Decisions" @default.
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- W1566186883 doi "https://doi.org/10.2139/ssrn.1492288" @default.
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