Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence

AbstractThe relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms’ performance as well as market positioning. On the contrary, in an emerging c...

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Bibliographic Details
Main Authors: Nguyen Vinh Khuong, Huynh Thi Ngoc Ly, Le Huu Tuan Anh
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Economics & Finance
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2023.2209955