Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

Purpose This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors. Design/methodology/approach The authors use STATA to test the genera...

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Bibliographic Details
Published in:International journal of accounting and information management 2019-08, Vol.27 (3), p.442-460
Main Authors: Sial, Muhammad Safdar, Chunmei, Zheng, Khuong, Nguyen Vinh
Format: Article
Language:English
Subjects:
Accounting
Corporate governance
Corporate responsibility
Directors
Earnings
Earnings management
Economic models
Ethics
Females
Financial reporting
Generalized method of moments
Globalization
Hypotheses
International finance
Investments
Objectives
Scandals
Social responsibility
Stockholders
Studies
Sustainability
Variables
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