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Investigate the interplay among corporate social responsibility practices, earnings management, and cash holdings in publicly listed non-financial firms.

October 11, 2024ANNALS OF SOCIAL SCIENCES AND PERSPECTIVEOpen Access

Corporate Social Responsibility, Earnings Management, and Cash Holding: A Study of Non-Financial Firms in Pakistan

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Investigate the interplay among corporate social responsibility practices, earnings management, and cash holdings in publicly listed non-financial firms.
Analyzed longitudinal panel data from 202 non-financial firms listed on the Pakistan Stock Exchange spanning 2013 to 2022.
Conducted panel unit root tests and evaluated Ordinary Least Squares (OLS), fixed effects, and random effects econometric models.
Observed that strategic corporate social responsibility integration links to enhanced financial transparency and decreased agency conflicts.
Identified that reinforcing board oversight and aligning managerial incentives with corporate social responsibility supports sustainable cash holding and earnings governance.

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Implication

Econometric panel study demonstrates that corporate social responsibility practices shape earnings management and cash holdings in non-financial firms, highlighting paths to financial transparency.

Cite This Study

Sultan et al. (2024) studied this question.

synapsesocial.com/papers/6a70475e26770c2b8de06f48 https://doi.org/10.52700/assap.v5i2.406

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Implication

Econometric panel study demonstrates that corporate social responsibility practices shape earnings management and cash holdings in non-financial firms, highlighting paths to financial transparency.

Corporate Social Responsibility, Earnings Management, and Cash Holding: A Study of Non-Financial Firms in Pakistan

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Discussion

Implication

Cite This Study

Corporate Social Responsibility, Earnings Management, and Cash Holding: A Study of Non-Financial Firms in Pakistan

Key Points

Discussion

Implication

Cite This Study

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