Does Corporate Social Responsibility Foster Earnings Management? The Moderating Role of Firms’ Political Connections

This paper examines the relationship between Earnings Management (EM) practices and Corporate Social Responsibility (CSR) and how this relationship is affected by political connection. Our study is motivated by conflicting evidence in the extant literature about the role of CSR in reducing earnings...

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Autori principali:	Hamdi, Badreddine, Kahloul, Ines, Mejri, Tarek
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Association FCS 2024
Soggetti:	Responsabilité sociale des entreprises ; Gestion réelle des résultats ; Accruals ; connexions politiques. Corporate Social Responsibility; Real earnings management; Accruals; Political connections.
Accesso online:	https://doi.org/10.4000/13ieh https://hdl.handle.net/20.500.13089/13ieh https://journals.openedition.org/fcs/13125
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