Corporate social responsibility, earnings management and industry type : does CSR reinforce entrenchment strategy?

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Corporate social responsibility, earnings management and industry type : does CSR reinforce entrenchment strategy?

Managers could opportunistically misuse corporate social responsibility (CSR) to obfuscate earnings management (EM) by reporting more CSR activities that eventually accomplished stakeholders’ advocacy as their demands on CSR are satisfied. Likewise, sensitive industries have a higher commitment to...

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Bibliographic Details
Main Authors:	Nor Atikah Shafai, Azlan Amran, Yuvaraj Ganesan
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2022
Online Access:	http://journalarticle.ukm.my/19549/ http://journalarticle.ukm.my/19549/1/49899-187528-1-PB.pdf

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