The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management
Elkmash, M., Amin, R. (2025). The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management. EKB Journal Management System, 3(2), 737-761. doi: 10.21608/ajss.2025.388677.1074
Marwa Rabee Mohamed Ali Elkmash; Rehab Adel Salah El-Dean Amin. "The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management". EKB Journal Management System, 3, 2, 2025, 737-761. doi: 10.21608/ajss.2025.388677.1074
Elkmash, M., Amin, R. (2025). 'The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management', EKB Journal Management System, 3(2), pp. 737-761. doi: 10.21608/ajss.2025.388677.1074
Elkmash, M., Amin, R. The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management. EKB Journal Management System, 2025; 3(2): 737-761. doi: 10.21608/ajss.2025.388677.1074

The moderating role of corporate social responsibility (CSR) on the relationship between corporate credit risk and earnings management

المجلة الأكاديمية للعلوم الإجتماعية
Volume 3, Issue 2, July 2025, Page 737-761  XML PDF (1.87 MB)
Document Type: بحوث ميدانية
DOI: 10.21608/ajss.2025.388677.1074
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Authors
Marwa Rabee Mohamed Ali Elkmash email orcid 1; Rehab Adel Salah El-Dean Amin2
1October University for Modern Sciences and Arts
2Madina Higher Institute of Management and Technology
Abstract
This study aims to empirically investigate the moderating impact of Corporate Social Responsibility on the link between credit risk and earnings management in manufacturing companies listed on the Egyptian Stock Exchange. A sample of 40 Egyptian manufacturing firms listed on the Egyptian Stock Exchange is used for a period of seven years, from 2014 to 2021.   Panel regression analysis using Panel-Corrected Standard Errors (PCSEs) has been used to test the three empirical models. The findings show that there is insignificant positive relationship between credit risk and earnings management. Besides, the authors found that there is negative relationship between Corporate Social Responsibility (CSR) and Earnings Management (EM). The findings reach to a conclusion that CSR as a moderating variable has a positive impact on the relationship between credit risk and earnings management. This implies that CSR considerably improves the connection between earnings management and credit risk. The findings have significant implications for various stakeholders, including investors, and regulators. Understanding the influence of credit risk on earnings management in the light of Corporate Social Responsibility can help these stakeholders make more informed decisions regarding investments and regulatory policies. It emphasizes the need for transparency in financial reporting. This study is the first to investigate the potential moderating influence of Corporate Social Responsibility on the link between credit risk and earnings management in manufacturing companies listed on the Egyptian Stock Exchange, as far as the researchers is aware.
Keywords
Credit Risk; Earnings Management; Corporate Social Responsibility; Egyptian Companies
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