Print ISSN : 2708-616X | Online ISSN : 2708-6178 | Title DOI: https://doi.org/10.62458/160224
Volume 9 | Number 1 | January – June 2024 | DOI: https://doi.org/10.62458/jafess9(1)
Received : January 2024 | Revised: May 2024 | Accepted: June 2024
Zubir Azhar, PhD 
Universiti Sains Malaysia, Malaysia
Email: [email protected]
CamEd Business School, Cambodia
Email: [email protected]
ABSTRACT
This research aims to explore the influence of ethics on financial reporting quality by investigating the correlation between corporate social responsibility (CSR) and accrual-based earnings management (AEM) within a sample of Cambodian non-financial listed companies over the nine years from 2014 to 2022. The study reveals that the level of involvement in AEM is lower in Cambodian firms, which have a higher tendency to engage in charitable activities. The study’s findings hold significant implications as they contribute to a deeper understanding of financial reporting practices and CSR initiatives, which may interest stakeholders, including investors, regulatory bodies, and scholars interested in ethical business practices. Furthermore, it offers valuable insights into the ongoing debate surrounding the impact of ethics on the quality of financial reporting, particularly within emerging economies.
Keywords: Corporate social responsibility; Earnings management; Absolute value of discretionary accruals; Ethical business practices
