Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence
Publish place: دوازدهمین کنفرانس بینالمللی آکادمی مدیریت آسیا
Publish Year: 1396
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
AAMC12_117
تاریخ نمایه سازی: 22 دی 1396
Abstract:
This proposed study focuses on the issues of managerial discretions, managerial entrenchment strategy and corporate social responsibility (CSR) in Malaysia with the basis of generalized agency theory where managers are inclined tosatisfy their own interests at the expense of other stakeholders. This proposed study aims to scrutinize the utilisation of CSR as a strategic managerial entrenchment strategy against the cost of managerial discretions, namely earnings management (EM) and tax avoidance (TA) engaged by irrational managers. Specifically, this proposed study employs stakeholder-agency theory by examining the irrational managers’ motivation in over-invests in CSR activities so as to distract stakeholders’ attention from monitoring their opportunistic behaviour and securing their jobs. Further, it extends the study of managerial entrenchment strategy by incorporating managerial ownership which could magnify the relationship.
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Authors
Nor Atikah Binti Shafai
Graduate School of Business, Universiti Sains Malaysia, Malaysia
Azlan Bin Amran
Graduate School of Business, Universiti Sains Malaysia, Malaysia
Yuvaraj Ganesan
Graduate School of Business, Universiti Sains Malaysia, Malaysia