| Title |
The relationship between CSR and earnings management in Lithuanian listed companies |
| Translation of Title |
Związek między CSR a zarządzaniem zyskami w spółkach notowanych na Litwie. |
| Authors |
Rudžionienė, Kristina ; Tamulevičiūtė, Aušrinė ; Kustienė, Aurelija |
| DOI |
10.5604/01.3001.0055.4529 |
| Full Text |
|
| Is Part of |
Zeszyty Teoretyczne Rachunkowości = Theoretical journal of accounting.. Warszawa : Stowarzyszenie Ksiegowych w Polsce. 2025, vol. 49, no. 4, p. 191-208.. ISSN 1641-4381. eISSN 2391-677X |
| Keywords [eng] |
corporate social responsibility (CSR) ; earnings management (EM) ; accrualbased earnings management ; real activity manipulation ; relationship |
| Abstract [eng] |
Purpose: This study identifies the relationship between corporate social responsibility (CSR) and Earnings Management (EM) in listed Lithuanian companies. Methodology/approach: Theoretically, it has been argued that companies with strong sustainability commitment are less likely to manage profits, as earnings management is perceived as an irresponsible act that is not in line with ethical principles. Findings: The study found a statistically significant positive relationship between the variables (CSR and EM, CSR and REM), which is not in line with previous empirical studies. This research contributes to the existing body of literature by providing empirical evidence from a relatively under-researched context. Research implications/implications: Understanding the relationship between CSR and EM offers valuable insights for various stakeholders, helping to inform policy and decision-making processes related to CSR and financial reporting transparency, particularly in the context of small and transitioning economies. Originality/value: This study provides new evidence of the positive relationship between CSR and EM in the rapidly growing economy of the Central and Eastern Europe region. The results indicate that CSR disclosures should be interpreted with caution by shareholders, investors, and the public. |
| Published |
Warszawa : Stowarzyszenie Ksiegowych w Polsce |
| Type |
Journal article |
| Language |
English |
| Publication date |
2025 |
| CC license |
|
