Corporate Social Responsibility Disclosure, Opportunistic or Ethical Behavior?

DOI

10.2991/icoi-19.2019.66How to use a DOI?

Keywords

CSR Disclosure, Earnings Management, Assurance

Abstract

This study is based on the paradox where companies that are active in carrying out social responsibility turn out to be involved in financial scandals. The aim of this study is to examine the association of corporate social responsibility (CSR) disclosure with earnings management. This study also investigates the role of assurance of CSR disclosure on those associations. This research was conducted at companies which have gone public in Indonesia which have issued CSR disclosures for the period of 2013-2017. The result of the study shows that there is positive association of CSR disclosure with earnings management and assurance of CSR disclosure strengthens the relationship. The findings of this study suggest stakeholders should not take for granted that CSR disclosure of the company automatically reflects their ethical behavior in financial areas.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Eko Budi Santoso
PY  - 2019/10
DA  - 2019/10
TI  - Corporate Social Responsibility Disclosure, Opportunistic or Ethical Behavior?
BT  - Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)
PB  - Atlantis Press
SP  - 389
EP  - 393
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoi-19.2019.66
DO  - 10.2991/icoi-19.2019.66
ID  - Santoso2019/10
ER  -