Financial Participation Plans, CSR and earnings management

dc.contributor.advisor	Beest van, Ferdy
dc.contributor.author	Lageschaar, Tim
dc.date.issued	2019-08-14
dc.description.abstract	Numerous previous studies have been investigating the relationship between corporate social responsibility (CSR) and earnings management (EM). These studies found both a positive and negative relationship: thus, the results are mixed and do not show consistency. This study aims to explain why these findings differ, by investigating financial participation plans as a third variable influencing this relationship. A sample of 198 European listed companies is used, and multiple regression analyses are performed researching the singular relationship between CSR and EM, between financial participation plans and CSR, and the possible moderation effect of these plans on the relationship between CSR and EM. The results of these regression analyses suggest that managers whose compensation is more equity-based are less likely to engage in EM, but these findings only holds for accrual-based EM as proxy. The results of the regressions performed for the other hypotheses are insignificant, wherefore no other conclusions can be derived.	en_US
dc.identifier.uri	https://theses.ubn.ru.nl/handle/123456789/7994
dc.language.iso	en	en_US
dc.thesis.faculty	Faculteit der Managementwetenschappen	en_US
dc.thesis.specialisation	Accounting & Control	en_US
dc.thesis.studyprogramme	Master Economics	en_US
dc.thesis.type	Master	en_US
dc.title	Financial Participation Plans, CSR and earnings management	en_US

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