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Earnings management, corporate social responsibility and governance structure: further evidence from Egypt

Research output: Contribution to journalArticlepeer-review

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Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. / Abdelfattah, Tarek; Elfeky, Mostafa.

In: International Journal of Accounting, Auditing and Performance Evaluation, 13.04.2020.

Research output: Contribution to journalArticlepeer-review

Harvard

Abdelfattah, T & Elfeky, M 2020, 'Earnings management, corporate social responsibility and governance structure: further evidence from Egypt', International Journal of Accounting, Auditing and Performance Evaluation.

APA

Abdelfattah, T., & Elfeky, M. (Accepted/In press). Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. International Journal of Accounting, Auditing and Performance Evaluation.

Vancouver

Abdelfattah T, Elfeky M. Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. International Journal of Accounting, Auditing and Performance Evaluation. 2020 Apr 13.

Author

Abdelfattah, Tarek ; Elfeky, Mostafa. / Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. In: International Journal of Accounting, Auditing and Performance Evaluation. 2020.

Bibtex

@article{fad48a330585486595d06545575e2825,
title = "Earnings management, corporate social responsibility and governance structure: further evidence from Egypt",
abstract = "This study investigates the relationship between earnings management and corporate social responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of corporate governance and CSRD impacts earnings management practices in an emerging capital market, Egypt. Using a sample of non-financial firms listed in the Egyptian stock exchange for the period 2012–2017, we find evidence of the opportunistic hypothesis of corporate social responsibility. Firms use corporate social responsibility reporting to mask earnings management. Our findings show a significant role of board independence in constraining earnings management. Moreover, board independence moderates the positive relationship between CSRD and earnings management. However, other governance factors do not alleviate earnings management. Furthermore, we find that institutional ownership is positively related to discretionary accruals supporting the notion of the passive role of institutional investors in developing countries.",
author = "Tarek Abdelfattah and Mostafa Elfeky",
note = "EMBARGO 12 MTHS - Expected Vol. 1, Iss. 1 & DOI: 10.1504/IJAAPE.2020.10031297",
year = "2020",
month = apr,
day = "13",
language = "English",
journal = "International Journal of Accounting, Auditing and Performance Evaluation",
issn = "1740-8008",
publisher = "Inderscience",

}

RIS

TY - JOUR

T1 - Earnings management, corporate social responsibility and governance structure: further evidence from Egypt

AU - Abdelfattah, Tarek

AU - Elfeky, Mostafa

N1 - EMBARGO 12 MTHS - Expected Vol. 1, Iss. 1 & DOI: 10.1504/IJAAPE.2020.10031297

PY - 2020/4/13

Y1 - 2020/4/13

N2 - This study investigates the relationship between earnings management and corporate social responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of corporate governance and CSRD impacts earnings management practices in an emerging capital market, Egypt. Using a sample of non-financial firms listed in the Egyptian stock exchange for the period 2012–2017, we find evidence of the opportunistic hypothesis of corporate social responsibility. Firms use corporate social responsibility reporting to mask earnings management. Our findings show a significant role of board independence in constraining earnings management. Moreover, board independence moderates the positive relationship between CSRD and earnings management. However, other governance factors do not alleviate earnings management. Furthermore, we find that institutional ownership is positively related to discretionary accruals supporting the notion of the passive role of institutional investors in developing countries.

AB - This study investigates the relationship between earnings management and corporate social responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of corporate governance and CSRD impacts earnings management practices in an emerging capital market, Egypt. Using a sample of non-financial firms listed in the Egyptian stock exchange for the period 2012–2017, we find evidence of the opportunistic hypothesis of corporate social responsibility. Firms use corporate social responsibility reporting to mask earnings management. Our findings show a significant role of board independence in constraining earnings management. Moreover, board independence moderates the positive relationship between CSRD and earnings management. However, other governance factors do not alleviate earnings management. Furthermore, we find that institutional ownership is positively related to discretionary accruals supporting the notion of the passive role of institutional investors in developing countries.

M3 - Article

JO - International Journal of Accounting, Auditing and Performance Evaluation

JF - International Journal of Accounting, Auditing and Performance Evaluation

SN - 1740-8008

ER -

ID: 22689330