Connecting earnings management and corporate social responsibility: A renewed perspective
This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors (BoDs) as a predictor of the corporate social performance (CSP) of Non-Small and Medium-sized Enterprises (Non-SMEs) in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian Non-SMEs.