Keywords: Entrenchment strategy
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Journal Articles

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

Sulochana Dissanayake, Roshan Ajward, Dilini Dissanayake
Journal: Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (4): 373–386.
https://doi.org/10.1108/AJAR-03-2022-0086
Published: 22 June 2023
... indicate that firms use CSR disclosure to conceal managers' opportunistic behaviour via earnings management as an entrenchment strategy and that corporate governance mechanisms could significantly constrain such behaviour. Research limitations/implications This study goes beyond the conventional agency...
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