企业社会责任与冠状病毒大流行期间损益表项目的错误分类

Q4 Business, Management and Accounting
Zakeya Sanad, Hidaya Al Lawati, Abdalmuttaleb Al-Sartawi
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引用次数: 0

摘要

本研究旨在探讨海湾合作委员会(GCC)上市公司的企业社会责任(CSR)与收益管理之间的关系。它特别探讨了这样一个问题,即那些履行更多企业社会责任的公司是否不太可能参与收益管理实践。研究样本包括 2015 至 2021 年间在海湾合作委员会(GCC)证券交易所(沙特阿拉伯、阿拉伯联合酋长国、巴林、卡塔尔、阿曼和科威特)上市的 300 家公司。在这项研究中,我们建立了多元线性回归模型,并从彭博数据库、Refinitiv、年报、公司官方网站和海湾合作委员会交易所网站收集了 2015 年至 2021 年期间的数据。在大流行前,从事企业社会责任活动的公司更有可能减少分类转移做法。然而,在大流行病时期,这种关系变成了显著的正向关系,表明企业的企业社会责任实践可能被用来掩盖其在大流行病等困难时期的机会主义分类转移行为。本文深入探讨了在大流行病等困难时期,企业如何改变其行为,采用应用日益广泛但研究不足的收益管理策略和企业社会责任实践。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic
The purpose of this study was to examine the relationship between corporate social responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed companies. It specifically addresses the question of whether companies that practice greater corporate social responsibility are less likely to engage in earnings management practices. The study sample consisted of 300 firms listed between 2015 and 2021 on GCC bourses (Saudi Arabia, United Arab Emirates, Bahrain, Qatar, Oman, and Kuwait). In this study, we developed multiple linear regression models and collected data from the Bloomberg database, Refinitiv, annual reports, official firms’ websites, and the GCC’s bourse websites for the period from 2015 to 2021. In the pre-pandemic period, firms that engaged in corporate social responsibility activities were more likely to have fewer classification-shifting practices. During the pandemic era, however, this relationship became significantly positive, suggesting that firms’ corporate social responsibility practices may be used to hide their opportunistic classification-shifting practices during difficult times, such as a pandemic. This paper presents a thorough investigation of how businesses may alter their behavior toward increasingly applied but understudied earnings management strategies and CSR practices during a difficult period such as a pandemic.
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来源期刊
CiteScore
4.50
自引率
0.00%
发文量
512
审稿时长
11 weeks
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