What type of study is this?

This is a Multiple Linear Regression study (also classified as: Moderated Regression Analysis).

The Moderating Role of Independent Commissioners on the Effect of Corporate Social Responsibility (CSR) Disclosure and Chief Executive Officer (CEO) Tenure on Earnings Management

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CEO tenure significantly increases earnings management, suggesting longer-serving executives may manipulate reports.
Independent commissioners moderate CSR disclosure's effect on earnings management, enhancing governance effectiveness.
CSR disclosure alone does not significantly influence earnings management, indicating potential weaknesses in its effectiveness.
The study involved 124 firm-year observations from 31 companies listed on the Indonesia Stock Exchange, indicating a focused analysis.

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Quantitative analysis reveals independent commissioners moderate CSR's effect on earnings management in firms.

Utami et al. (2025) studied this question.

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