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Eko Budi Santoso
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Journal : Journal of Accounting and Investment

 1 
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Santoso, Eko Budi; Basuki, Basuki; Isnalita, Isnalita
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
Co-Authors . Gunawan ., Ichlas Imran ., Saat Riyanto ., Windarti . Achmad Ghozali Achmad Syaichu Achmad Syaichu, Achmad Agus Sugiharto Agustin Sukarsono, Agustin Agustin, Sara Sarita ahmad yani Ajeng Nugrahaning Dewanti Alpian Jayadi, Alpian Amaliah, Lili Amiroh Amiroh, Amiroh Amrullah, Muhammad Lutfi Andi Purnomo Andi Purnomo, Andi Ardiansyah, Avariano Yusuf Asmoro, Wahyu Panji Ayuningtyas, Lusia Diva Bambang Gunawan Bambang Setyohadi Kuswarna Putra, Bambang Setyohadi Kuswarna Bambang Soemardiono Basuki , Basuki, Diah Wilis Basuki, Diah Wilis Lestaring BUDITIAWAN, KRISTIAN Cholichul Hadi dahyar daraba, dahyar Denny Bernardus Dewa Putu Wiadnyana Putra Diharto Diharto Diska, Nabila Azzahra Tiara Dyaksa, Gde Abhicanika Pranata Dyaksa, Gde Abhichanika Pranata Endang Wuryandini, Endang Endi Sutikno Eva Hertnacahyani Herraprastansi Fery Irfan Nurrahman Firdaus, Muhammad Sandy Firmansyah, Aldy Fitria Fitria Hariyanto, Ahmad Hariyati, Novi Hartanto, Tommi Adrian Herwidasari, Maria Priska Iffiyah, Khoudiy Ikhsan, Mahbub Amrulloh Irwan, Stefanie Isnalita Isnalita, Isnalita Ivan Yudhistira Wiyono, Ivan Yudhistira Kamila, Azura Calista Shafa Kazia Laturette Khan, Muhammad Uzair Khodijah, Unziya Kurniawan, Agil Achmad Larasati, Aida Fitri Liliana Dewi Linda Suwarni Lukman, Sampara M. Husni Darmawan, M. Husni Maretalinia, Maretalinia Margareth Sunjoto Maria Asumpta Evi Marlina Mastuti, Siti Moch Fathoni Setiawan Ngurah Ayu Nyoman Murniati Ning Iswati Nugradi, Didik Nopianto Agung Nurhayati, Novika Nurmalita Sari, Marlynda Happy Nurul Hidayati Nuryadi, Ida Pramesti, Galuh Ajeng Prasetyo, Fadil Handika Pratiwi, Ni Putu Ayu Dias PS, Alaika Bagus Kurnia Rahmadanita, Annisa Rifky, Mohamed Rulli Pratiwi Setiawan Ruswandi, Indra Salimah, Miftachus Saputro, Reppy Agung Septicitaningtyas, Damiana Dewi Siti Nurlaela Sofyan Zainal Sri Sumartiningsih Sudiarto, Michele Sumartinah, Happy Ratna Supriatin Supriatin, Supriatin Susilowati, Yuli Suwaryo, Putra Agina Widyaswara Sylvia, Aurellia Agatha Tarigan, Omry Teguh Prihanto Ummi Fadlilah Kurniawati, Ummi Fadlilah Utama, Nyoman Chandrikania Veithzal Rivai Zainal Vely Kukinul Siswanto Waladani, Barkah Wardana, Daffa Ramadhan Werdini, Yoessy Etna Widjaya, Joyce Martha Yovela, Christabel Yudy Surya Irawan Yulia, Vista Putri Yustika, Gaung Perwira