企业社会责任与盈余管理研究的过去、现在与未来

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2022-01-01 DOI:10.14453/aabfj.v16i2.9
F. N. R. M. Sofian, I. Mohd-Sabrun, R. Muhamad
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引用次数: 4

摘要

几十年来,企业社会责任(CSR)一直是商业研究的核心领域。研究人员一直关注的企业社会责任方面呈指数级增长。大多数研究努力都着重于其积极影响,包括良好的行为改变、有希望的财务业绩、社会投资和发展以及环境保存和保护。另一方面,一些学者质疑企业社会责任的可信度及其与不道德财务行为(尤其是盈余管理)的联系。本文采用系统文献法进行文献计量分析、内容分析和专题分析,以确定企业社会责任报告和盈余管理研究的趋势和结果。文献综述检索由PRISMA指导,并分析了2005年至2021年间的152篇scopus索引文章。结果,本文揭示了最具影响力的作者和文章、主要期刊和国家以及研究集群网络。本文还概述了企业社会责任与盈余管理研究的理论视角和未来发展方向。此外,本文还为利益相关者和研究人员提供了重要而有益的见解。
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Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research
For decades, corporate social responsibility (CSR) has been an area at the heart of business research. The aspects of CSR that researchers have been focusing on have grown exponentially. Most research efforts have dwelled on its positive effects, including good behavioural changes, promising financial performance, social investment and development, and environmental preservation and protection. On the other hand, several scholars have questioned the credibility of CSR and its link to unethical financial conduct, particularly earnings management. This review paper uses a systematic literature review to conduct bibliometric analysis, content analysis, and thematic analysis in order to identify trends and outcomes of CSR reporting and earnings management research. The literature review search is guided by PRISMA and analyses 152 Scopus-indexed articles between 2005 and 2021. As a result, this paper reveals the most influential authors and articles, leading journals and countries, and research cluster networks. This review also outlines the theoretical perspectives and future direction of CSR and earnings management research. In addition, this review paper provides critical and beneficial insights for stakeholders and researchers.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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