Redirigiendo al acceso original de articulo en 20 segundos...
ARTÍCULO
TITULO

The Effect of Corporate Social Responsibility on Earnings Management: Bibliometric Review

José Manuel Santos-Jaén    
Ana León-Gómez and José Serrano-Madrid    

Resumen

This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric review was carried out on 329 papers obtained from the Clarivate Analytics Web of Science (WoS) Core Collection database. The data were analyzed by year, journal, author, institution, country, affiliation, subject area and term analysis. The results reveal the growing interest of researchers in studying the impact of CSR. Although the USA and China dominate publication production, there are a large number of authors from more than 50 countries around the world. The results also show that being prolific does not imply being influential in this area. The keyword patterns showed some interesting potential areas of study on this topic. The findings of this paper provide insight to the research on the analysis of the influence of CSR on earnings management. The most important findings consist of a number of gaps in the literature, such as gender diversity, voluntary disclosure of information and existence of an audit committee, among others, that allow for future fields of research to improve the analysis of the influence of CSR in EM. This research should also prove helpful to managers, owners and auditors. This is the first bibliometric review developed on this topic and it can be extrapolated to any place in the world.

 Artículos similares

       
 
Dedi Rusdi,Indri Kartika,Maya Indriastuti     Pág. 81 - 90
Abstract: This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016... ver más
Revista: Jurnal Economia

 
Diana Escandon-Barbosa, Jairo Salas-Paramo and José Luis Duque    
This research aims to analyze the triple moderating effect of the board of directors in the country culture of a firm and its influence on the relationship between organizational innovation and organizational learning in corporate sustainability. A surve... ver más

 
Ayman Hassan Bazhair and Hamid Ghazi H Sulimany    
This paper explores the moderating role of family ownership in the relationship between board diversity and financial performance. The study sampled data of 98 Saudi non-financial companies from 2012 to 2021. The data were analysed using fixed effect reg... ver más

 
Umar Farooq, Mosab I. Tabash, Basem Hamouri, Linda Nalini Daniel and Samir K. Safi    
The current study aims to explore the role of various macroeconomic factors in determining corporate investment. Using firm-level data of six Gulf Cooperation Council (GCC) region countries for a 14 year period (2007?2020), the current study establishes ... ver más

 
Ao Yang, Wenqi Li, Brian Sheng Xian Teo and Jaizah Othman    
Corporate managers are the central figures of corporate activity who can control the strategic direction of companies. The company?s use of financial derivatives can avoid risks and has an important impact on the value of the company. This study examines... ver más