Managers might use corporate social responsibility (CSR) to conceal their misbehaviours. One of these is the implementation of earnings management (EM), which could have serious effects vis-à-vis information disclosed to stakeholders. This study examined the relationship between CSR and EM in...

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....