A panel data analysis of the relationship between corporate social responsibility and earnings managemnet: evidence from Iran

• Autores: Ashkan Khosropour
• Localización: QUID: Investigación, Ciencia y Tecnología, ISSN-e 2462-9006, ISSN 1692-343X, Nº. Extra 1, 2017, págs. 2423-2431
• Idioma: inglés
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• Resumen

  • In this paper we present the results of a panel data analysis of the relationship between corporate social responsibility and earnings management. We used a fixed effect regression model with Driscoll and Kraay standard errors to account for the possible problem of heteroskedastic and autocorrelated error structure. The main conclusion is that in the studied period the Romanian economy was characterized by a strong correlation between productivity and remuneration, which indicates the economic efficiency.