A Study on corporate social responsibility and firm size as predictors of earnings management / (Record no. 10818)

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Personal name Bachelor of Science in Accountancy
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Dates associated with a name 2022
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Corporate name or jurisdiction name as entry element TH0069
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Title A Study on corporate social responsibility and firm size as predictors of earnings management /
Statement of responsibility, etc. Mark Jufil V. Bag-ao, Ma. Elaine A. Palma, Alexandrea R. Villarosa , Mary Caferine A. Zerrudo.
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Uniform title Far Eastern University - Cavite
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Place of publication, distribution, etc. English :
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Edition statement Corporate finance -- Research ; Corporate finance -- Management -- Research ; Earnings management
-- Research
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Extent The purpose of this study is to conclude and investigate the relationship between corporate social responsibility, firm size, and earnings management. The research uses robust linear regression methods for hypothesis testing. In this study, discretionary accruals were used as a stand-in for earning management, and Dechow et al.(1999)`s modified Jones model was utilized to measure it. Furthermore, the total assests of a company were used as measurement to determine the size of the company. The statistical results indicated that only corporate social responsibility has a significant impact on eranings management, which is similar conclusion that had beeb reached by few prior studies on the same topic. Further results of this study reveal that there is not enough data to imply that firm size has a large imapct on earnings management among firms.:
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Extent 1 pages
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Personal name I, 89 pages
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Personal name 28 cm
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Personal name TH 658.15 B1461 2022
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Institution code [OBSOLETE] dsolimen
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Edition 2025-04-04 17:11:18
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MyRDA biblio 13436

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