The impact of corporate governance and corporate social responsibility on earnings management
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Date
2012-01
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Terengganu: Universiti Malaysia Terengganu
Abstract
The post-Enron debacle has increased the awareness of and commitment towards
corporate social responsibility (CSR). CSR practice is perceived as one of the ethical
commitments towards stakeholders. Ethical commitment is an important precaution to
avoid the recurrence of accounting failures. Earnings management practice, as one of
management's non-value maximising activities, may become a precursor of the
accounting failures. It can be mitigated by having effective corporate governance.
However, the extant earnings management literature gives more focus to the relationship
between the manager and the shareholder, hence, Jess emphasis has been given to the
role of CSR. Therefore, it is imperative to investigate corporate governance, which
emphasises CSR practice and its relationship with earnings management.
Description
Keywords
HD 2741 .N62 2012, Nor Raihan Mohamad, Tesis FPE 2012, Corporate governance