A Study on corporate social responsibility and firm size as predictors of earnings management / Mark Jufil V. Bag-ao, Ma. Elaine A. Palma, Alexandrea R. Villarosa , Mary Caferine A. Zerrudo.
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TextSeries: ThesisPublication details: English : College Library,Edition: Corporate finance -- Research ; Corporate finance -- Management -- Research ; Earnings managementDescription: 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.: 1; 1 pages; ISBN: - text
- Far Eastern University - Cavite
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