The Effect of Corporate Social Responsibility on Earnings Management with Corporate Governance as a Moderating Variable: A Study on Non- Financial Companies Listed in FTSE 100

Abstract

The relationship between corporate social responsibility (CSR) and earnings management has been extensively explored in the past years, yielding mixed findings. In one study by Choi, Lee, and Park (2013), it was suggested that CSR ratings had a negative correlation with firms' earnings management practices. This was attributed to managers misusing CSR practices to mask opportunistic behavior or hide poor-quality earnings.