The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

Autor:	Shadi Saraireh, Walid Owais, Nidal Abbas, Ghassan Abu Matar, Laith Abdallah Aryan, Adeeb Ahmed Ali ALRahamneh, Sulieman Ibraheem Shelash Al-Hawary
Rok vydání:	2022
Předmět:	Strategy and Management Management Science and Operations Research Statistics Probability and Uncertainty Business and International Management Management Information Systems
Zdroj:	Uncertain Supply Chain Management. 10:1253-1260
ISSN:	2291-6830 2291-6822
DOI:	10.5267/j.uscm.2022.8.003
Popis:	The aim linked with the present article is to investigate the impact of corporate social responsibilities and board diversity on the earning management of the Jordanian listed firms. The top twelve trading listed firms have been selected from the Jordan stock exchange and data has been extracted from 2011 to 2020. The robust standard error along with the generalized method of moment (GMM) has been used for the analysis purpose. The results indicated that corporate social responsibilities and board diversity have a positive association with earning management of the Jordanian firm. These findings are suitable for the regulators while formulating policies on the corporate social responsibilities and earning management of the firm. These findings have guided the policymakers that they should enhance their focus on the corporate social responsibilities that enhance the earning management of the company. This study is also helpful for the new researcher while investigating this area in the future.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::09d27e2af5acfc552789f177144ef78b https://doi.org/10.5267/j.uscm.2022.8.003 Zobrazit plný text záznamu