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- W3193894047 abstract "Nowadays, corporate social responsibility (CSR) is a gizmo utilized by firms to assure good image and standing and protection against stakeholders’ scrutiny. This study investigates the effects of CSR on accrual-based earnings management (AEM) and real-activities earnings management (REM). This study conjectures that the trade-off exists between these two strategies, in light of increasing attention of CSR among companies. This study examines the phenomenon under the market economy, country, industry and business sector contexts. The 3,906 non-financial firm-year observations from 2011 to 2017 were analyzed from 11 Asian countries including Japan, Taiwan, Korea, China, India, Hong Kong, Singapore, Malaysia, Indonesia, Philippines, and Thailand. The findings of the study show that the trade-off exists between AEM and REM, which indicates that CSR-oriented Asian firms have stronger desire to manipulate earnings through discretionary accruals than real-activities. In terms of market economy context, CSR-oriented firms from countries classified as high-income economies such as Japan, Hong Kong, Singapore, Taiwan, and South Korea are engaged more in AEM but engaged less in REM. However, results in the upper and lower middle-income economies reveal that CSR-oriented firms have insignificant effects on AEM and REM. As to effects per country, trade-off effect is only observed among firms from Singapore and India. In the context of industry classification, firms from consumer services and telecommunications services industries support the notion of the study that companies have greater EM engagement through discretionary accruals and have lesser EM engagement through real-activities decisions. Furthermore, the study revealed that companies from non-controversial sectors with greater CSR orientation have greater possibility of less expensive EM engagement strategy for stakeholders, whereas firms from controversial sectors shows that CSR-EM reveals insignificant. This study conjectures that CSR-EM relationship from different contexts can be explained depending on stakeholders’ needs and expectations, business postures relevant to macroeconomic considerations, culture, and various approaches in enforcing CSR activities and EM. Lastly, this research provides implications for sustainable business operation from the cognizance of business practices and behavior." @default.
- W3193894047 created "2021-08-30" @default.
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- W3193894047 date "2020-01-01" @default.
- W3193894047 modified "2023-09-26" @default.
- W3193894047 title "Corporate Social Responsibility and Earnings Management in Asia: A Contextual Approach" @default.
- W3193894047 hasPublicationYear "2020" @default.
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