Earnings Management and Corporate Social Responsibility
This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The s...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE Bucuresti
2017-09-01
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| Series: | Romanian Economic Journal |
| Subjects: | |
| Online Access: | http://www.rejournal.eu/sites/rejournal.versatech.ro/files/articole/2017-10-19/3476/4uyagu.pdf |
| _version_ | 1818162564557701120 |
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| author | Benjamin Uyagu Alexander Olawumi Dabor |
| author_facet | Benjamin Uyagu Alexander Olawumi Dabor |
| author_sort | Benjamin Uyagu |
| collection | DOAJ |
| description | This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm. |
| first_indexed | 2024-12-11T16:35:40Z |
| format | Article |
| id | doaj.art-13fb9926be164987a7a75f8e5a3f701a |
| institution | Directory Open Access Journal |
| issn | 1454-4296 2286-2056 |
| language | English |
| last_indexed | 2024-12-11T16:35:40Z |
| publishDate | 2017-09-01 |
| publisher | Editura ASE Bucuresti |
| record_format | Article |
| series | Romanian Economic Journal |
| spelling | doaj.art-13fb9926be164987a7a75f8e5a3f701a2022-12-22T00:58:28ZengEditura ASE BucurestiRomanian Economic Journal1454-42962286-20562017-09-01XX657087Earnings Management and Corporate Social ResponsibilityBenjamin Uyagu0Alexander Olawumi Dabor1Department of Accounting Veritas University AbujaDepartment of Accounting Veritas University AbujaThis study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.http://www.rejournal.eu/sites/rejournal.versatech.ro/files/articole/2017-10-19/3476/4uyagu.pdfEarnings managementcorporate social responsibilityStakeholder |
| spellingShingle | Benjamin Uyagu Alexander Olawumi Dabor Earnings Management and Corporate Social Responsibility Romanian Economic Journal Earnings management corporate social responsibility Stakeholder |
| title | Earnings Management and Corporate Social Responsibility |
| title_full | Earnings Management and Corporate Social Responsibility |
| title_fullStr | Earnings Management and Corporate Social Responsibility |
| title_full_unstemmed | Earnings Management and Corporate Social Responsibility |
| title_short | Earnings Management and Corporate Social Responsibility |
| title_sort | earnings management and corporate social responsibility |
| topic | Earnings management corporate social responsibility Stakeholder |
| url | http://www.rejournal.eu/sites/rejournal.versatech.ro/files/articole/2017-10-19/3476/4uyagu.pdf |
| work_keys_str_mv | AT benjaminuyagu earningsmanagementandcorporatesocialresponsibility AT alexanderolawumidabor earningsmanagementandcorporatesocialresponsibility |