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Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China

Sustainability, 2020-04, Vol.12 (7), p.2858 [Peer Reviewed Journal]

2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12072858

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  • Title:
    Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China
  • Author: Chen, Xiangyu ; Safdar Sial, Muhammad ; Tran, Dang Khoa ; Alhaddad, Waseem ; Hwang, Jinsoo ; Thu, Phung Anh
  • Subjects: Corporate governance ; Corporate image ; Decision making ; Earnings management ; Emerging markets ; Employees ; Ethics ; Exports ; Industrialized nations ; Management ; Profits ; Reputations ; Researchers ; Social responsibility ; Stock exchanges ; Studies
  • Is Part Of: Sustainability, 2020-04, Vol.12 (7), p.2858
  • Description: The present research aims to explore the relationship between corporate social responsibility and earnings management (EM). For this study, we utilized the panel data of companies registered with the Shanghai and the Shenzhen stock exchanges. The data consists of 10years of financial data from 2010 to 2019. After a thorough investigation, we discovered that CSR hurts the EM practice, which mainly relates to the prevalence of the ethical stance and the moral stance in corporate decision-making. When firms engage in activities about CSR, they tend to improve their corporate image and their social image as the stakeholder satisfaction level increases. The results also indicate that, when firms engage in these types of activities, they tend to incorporate practices related to CSR as part of their corporate strategy. This also results in a higher moral standing amongst the decision-makers, and they prefer to reject malpractices, such as EM, as a result. In the case of the Chinese state-owned firms, the results indicate that these companies increasingly engage in real earnings management (REM), even though they have increased their CSR activities. The results point towards management opportunism with Chinese state-owned companies.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2071-1050
    EISSN: 2071-1050
    DOI: 10.3390/su12072858
  • Source: GFMER Free Medical Journals
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
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