Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence
عنوان مقاله: Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence
شناسه ملی مقاله: AAMC12_117
منتشر شده در دوازدهمین کنفرانس بینالمللی آکادمی مدیریت آسیا در سال 1396
شناسه ملی مقاله: AAMC12_117
منتشر شده در دوازدهمین کنفرانس بینالمللی آکادمی مدیریت آسیا در سال 1396
مشخصات نویسندگان مقاله:
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
خلاصه مقاله:
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
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.
کلمات کلیدی: Earnings Management, Tax Avoidance, Corporate Social Responsibility, Managerial Ownership, Agency Theory, Stakeholder-Agency Theory
صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/689446/