The Effect of CSR Policy on Earnings Management Behavior: Evidence from Visegrad Publicly Listed Enterprises

A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits addition improving its image. To meet demands various stakeholders, including consumers, employees, and shareholders, produce high-quality reporting, some managers participate CSR initiatives. The investigation relationship between social responsibility earnings management publicly listed Visegrad companies is main aim paper. purpose identify correlation concept (measured by ESG score) behavior determined discretionary accrual levels (using modified Jones model). ascertain association earnings/discretionary or describe major changes development these variables, several statistical techniques were applied (correlation analysis, one-way ANOVA, ANOVA with repeated measures). As this pioneering study environment (analyzing 35 enterprises reporting score), research findings may have significant policy implications for decision-makers, regulators, auditors, investors their efforts restrict enhance quality reporting.