Mah Rukh Anwar

Academic

Career

Verbatim text

Impact of Corporate Social Responsibility (CSR) on Income Smoothing and Earning Quality Prospects: Evidence from South Asian Countries 

We will empirically study the impact of CSR on income smoothing and earning manipulation basing our study on South Asian Countries i.e. Pakistan, India and Bangladesh. Other than studying the relationship of CSR on income smoothing and earn quality prospects keeping firm size our moderating variable. The theories that go in line with our study include stakeholder, shareholder and agency theory. For the purpose of our study, we have taken data from around 100 textile industries from the year 2010 to 2015. Our study will help management understand the importance of indulging in socially responsible activities to see how risk can be minimized through CSR incorporation. It will also benefit CSR monitoring firms as they can check the impact of CSR on financial statements and see whether there is a significant impact or not. Our research will be helpful for policy makers who will decide on whether smoothed income is ethically right or not. Investors will also benefit as they can direct their investments towards firms that have ethical concerns for the society.









Area of Study: 
 Finance 
Supervisor Name: 
Mr. Adnan Shoaib 
Group Members:   
Mah Rukh Anwar  (i16-1579) 
Momina Abid (i16-1622)