Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry

Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013–2015 as the sample, we generate 94 firm-year observations as the final sample. The results show th...

Full description

Bibliographic Details
Main Authors: Doddy Setiawan, Ronny Prabowo, Vina Arnita, Anas Wibawa
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2019-09-01
Series:Business: Theory and Practice
Subjects:
corporate social responsibility
earnings management
discretionary acrual
banking
disclosure
Indonesia
Online Access:https://journals.vgtu.lt/index.php/BTP/article/view/9314

Similar Items

Similar Items