企业社会责任实践与收益管理:会计保守主义的中介效应和公司治理的调节效应:来自芬兰公司的证据

IF 2.9 Q2 BUSINESS Competitiveness Review Pub Date : 2024-07-09 DOI:10.1108/cr-10-2023-0253
Ahmad Alqatan, Abir Hichri
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引用次数: 0

摘要

目的 本研究旨在探讨企业社会责任(CSR)对收益管理(EM)的影响。此外,作者还评估了会计保守主义(AC)对企业社会责任-EM 关系的长期中介效应。作者还测试了公司治理(CG)在芬兰背景下对 AC-EM 关系的调节作用。设计/方法/途径使用汤森路透的 ASSET4 数据库对面板数据进行线性回归。数据收集自 2005 年至 2022 年间的 140 家芬兰企业。此外,AC 在企业社会责任与新兴市场之间起到中介作用。实践意义本文可能会引起学术研究人员以及潜在和现有投资者的兴趣。本文将有助于投资者做出相关的投资决策。管理者应特别关注他们的企业社会责任。原创性/价值据作者所知,本研究是首次在芬兰背景下使用 AC 作为中介变量和 CG 作为调节变量。这项研究将通过 AC 和 CG 全面展示发达市场中企业社会责任与新兴市场之间的关系,从而丰富相关文献。因此,了解企业社会责任对芬兰企业的影响至关重要。
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CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies

Purpose

This study aims to examine the impact of corporate social responsibility (CSR) on earnings management (EM). Furthermore, the authors assessed the mediating effect of accounting conservatism (AC) on the CSR-EM relationship over the long term. The authors also tested the moderating effect of corporate governance (CG) on the AC-EM relationship in the Finnish context.

Design/methodology/approach

Linear regressions were applied to panel data using Thomson Reuters’ ASSET4 database. Data were collected from 140 Finnish firms between 2005 and 2022.

Findings

The results confirm that negative CSR has an impact on EM. Moreover, AC mediates the relationship between CSR and EM. Likewise, CG moderates the relationship between AC and EM.

Practical implications

This paper may interest academic researchers and potential and current investors. This paper will help investors make relevant investment decisions. Managers should pay special attention to their EM. These firms must take social responsibility vis-a-vis all their stakeholders.

Originality/value

To the best of the authors’ knowledge, this study is the first to use AC as a mediator and CG as a moderating variable in the Finnish context. This research will enrich the literature by providing a comprehensive picture of the relationships between CSR and EM through AC and CG in developed markets. Therefore, it is crucial to understand the implications of CSR in Finnish companies.

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来源期刊
CiteScore
6.60
自引率
17.20%
发文量
50
期刊介绍: The following list indicates the key issues in the Competitiveness Review. We invite papers on these and related topics. Special issues of the Review will collect papers on specific topics selected by the editors. Definition/conceptual framework of competitiveness Competitiveness diagnostics and rankings Competitiveness and economic outcomes Specific dimensions of competitiveness Competitiveness and endowments Competitiveness and economic development Location and business strategy International business and the role of MNCs Innovation and innovative capacity Clusters and cluster initiatives Institutions for competitiveness Public policy (e.g., innovation, cluster development, regional development) The Competitiveness Review aims to publish high quality papers directed at scholars, government institutions, businesses and practitioners. It appears in collaboration with key academic and professional groups in the field of competitiveness analysis and policy, including the Microeconomics of Competitiveness (MOC) network and The Competitiveness Institute (TCI) practitioner network for competitiveness, clusters and innovation.
期刊最新文献
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