Corporate Social Responsibility And Financial Statement Fraud: Evidence From Indian Companies.

Abstract

The question of whether Corporate Social Responsibility influences or affects financial outcomes including stock returns, accounting performance indicators, risk and capital costs has been a major focus of earlier studies on Corporate Social Responsibility. Here the researcher conducts an investigation regarding whether Corporate Social Responsibility influences on the financial statement fraud of Indian corporate. The logistic regression model will be use to analyses the data.  This study provides theoretical implications regarding Corporate Social Responsibility research and financial fraud. Thus, this study provides research opportunities for future researchers and can be additional literature on corporate social responsibility.