Global Conference on Business and Social Sciences Proceeding | VOL. 13
Read

Earnings Management: Invesment Opportunity Set, Corporate Social Responsibility and Profitability

Publication Date Jun 16, 2022

Abstract

Earnings management is defined as management's opportunistic behavior to manipulate earnings according to management's interests. The company's goal is to gain profits, where the company's financial performance is proxied by the company's ability to earn profits. Based on the above phenomenon, the research problem is whether IOS and CSR have direct or indirect effect on profitability and whether IOS, CSR, and Profitability affect Earnings Management and whether IOS and CSR through Profitability affect Earnings Management. This study aims to examine and analyze: (1) Whether IOS and CSR have direct and indirect effect on Profitability, (2) Whether IOS, CSR and Profitability affect Earnings Management and, (3) Whether IOS and CSR through Profitability affect Earnings Management. Keywords: Investment Opportunity Set, Corporate Social Responsibility, Profitability, Earnings Managemet

Concepts
Powered ByUnsilo

Corporate Social Responsibility
Earnings Management
Investment Opportunity Set
Company's Financial Performance
Indirect Effect
Company's Ability
Company's Goal
Opportunity Set
Management's Interests
Financial Performance

Introducing Weekly Round-ups!Beta

Powered by R DiscoveryR Discovery

Round-ups are the summaries of handpicked papers around trending topics published every week. These would enable you to scan through a collection of papers and decide if the paper is relevant to you before actually investing time into reading it.

Climate change Research Articles published between Jun 20, 2022 to Jun 26, 2022

R DiscoveryJun 27, 2022
R DiscoveryArticles Included:  2

One eighth of the bird species in the world is considered globally threatened; the avifauna of Iraq comprises 409 species and is considered as the maj...

Read More

Coronavirus Pandemic

You can also read COVID related content on R COVID-19

R ProductsCOVID-19

ONE PROBLEM . ONE PURPOSE . ONE PLACE

Creating the world’s largest AI-driven & human-curated collection of research, news, expert recommendations and educational resources on COVID-19

COVID-19 Dashboard