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245 1 _aA Study on corporate social responsibility and firm size as predictors of earnings management /
_cMark Jufil V. Bag-ao, Ma. Elaine A. Palma, Alexandrea R. Villarosa , Mary Caferine A. Zerrudo.
240 1 _aFar Eastern University - Cavite
100 _aBachelor of Science in Accountancy
100 _d2022
700 _aI, 89 pages
700 _a28 cm
700 0 _aTH 658.15 B1461 2022
110 _aTH0069
260 _aEnglish :
_bCollege Library,
250 _aCorporate finance -- Research ; Corporate finance -- Management -- Research ; Earnings management
_xResearch
300 _aThe 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.:
_b1
300 _a1 pages
300 _d0
490 _aThesis
500 _a0
020 _atext
650 _aUnmediated
600 4 _avolume
942 _2lcc
_ctd
_adsolimen
_b2025-04-04 17:06:09
_ddsolimen
_e2025-04-04 17:11:18
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