Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM)

Document Type : Original Article

Author
Anahita zandi
Phd of Accounting, Islamic Azad University
Abstract
Corporate governance and profit management are often discussed in the aftermath of various corporate scandals. These scandals have a great impact on the public interest and as a result of these scandals, the tendency to business ethics increases. Therefore, this study aims to investigate the two-way relationship between corporate social responsibility (CSR) and profit management (accruals) with The moderating role of female and independent managers was performed. To test the research hypotheses, the generalized torque method (GMM) in Ives 10 software was used on the information sample of companies listed on the Tehran Stock Exchange between 2012 and 2018. The results indicate a significant negative relationship in the two-way relationship between corporate social responsibility and profit management. In addition, female and independent managers play a moderating role in the two-way relationship between corporate social responsibility and earnings management. Scientific works related to corporate social responsibility, female and independent managers and profit management help
Keywords: Independent Managers (ID), Female Managers (FDBI), Corporate Social Responsibility (CSR), Corporate Governance (CG), Accrual Account Based Management (AEM)
Keywords
Independent Managers (ID)
Female Managers (FDBI)
Corporate Social Responsibility (CSR)
Corporate Governance (CG)
Accrual Account Based Management (AEM)
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