The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

Shadi Saraireh; Walid Owais; Nidal Abbas; Ghassan Abu Matar; Laith Abdallah Aryan; Adeeb Ahmed Ali ALRahamneh; Sulieman Ibraheem Shelash Al-Hawary

doi:10.5267/j.uscm.2022.8.003

journal article Jan 01, 2022

The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

Shadi Saraireh Walid Owais Nidal Abbas Ghassan Abu Matar Laith Abdallah Aryan Adeeb Ahmed Ali ALRahamneh Sulieman Ibraheem Shelash Al-Hawary

Uncertain Supply Chain Management Vol. 10 No. 4 pp. 1253-1260 · Growing Science

View at Publisher Save 10.5267/j.uscm.2022.8.003

Abstract

The aim linked with the present article is to investigate the impact of corporate social responsibilities and board diversity on the earning management of the Jordanian listed firms. The top twelve trading listed firms have been selected from the Jordan stock exchange and data has been extracted from 2011 to 2020. The robust standard error along with the generalized method of moment (GMM) has been used for the analysis purpose. The results indicated that corporate social responsibilities and board diversity have a positive association with earning management of the Jordanian firm. These findings are suitable for the regulators while formulating policies on the corporate social responsibilities and earning management of the firm. These findings have guided the policymakers that they should enhance their focus on the corporate social responsibilities that enhance the earning management of the company. This study is also helpful for the new researcher while investigating this area in the future.

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The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

Shadi Saraireh, Walid Owais, Nidal Abbas et al.

Uncertain Supply Chain Management 2022 10.5267/j.uscm.2022.8.003

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The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

Shadi Saraireh, Walid Owais · 2022

Uncertain Supply Chain Management

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Details

Published: Jan 01, 2022
Vol/Issue: 10(4)
Pages: 1253-1260

Authors

Adeeb Ahmed Ali ALRahamneh

S

Sulieman Ibraheem Shelash Al-Hawary

Cite This Article

Shadi Saraireh, Walid Owais, Nidal Abbas, et al. (2022). The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms. Uncertain Supply Chain Management, 10(4), 1253-1260. https://doi.org/10.5267/j.uscm.2022.8.003

The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

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