Corporate Social Responsibility and Classification Shifting Between Operating and Non-operating Expenses: Evidence from Turkey

  • Deniz Özbay
  • Hümeyra AdıgüzelEmail author
Part of the Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application book series (AFSGFTA)


This study searches for the constraining effect of corporate social responsibility (CSR) on classification shifting. The chapter includes the literature review about the definition of CSR and methods to measure CSR, and the relationship between CSR and earnings management. We chronologically categorize early empirical studies according to their variables, measurement tools, methods and findings. We interpret the findings in the literature to reach a common argument and make a comparison with our findings. In the chapter, corporate social responsibility is measured within the stakeholder approaches and through 57 variables which includes the criteria of employee rights, management structure, CSR strategies, consumers, suppliers, product quality, environment and society, and CSR projects and investments. Classification shifting between operating and non-operating expenses is measured through the expectation model developed by McVay (Account Rev 81(3):501–531, 2006). Our findings indicate a negative relationship between CSR and classification shifting.


Corporate social responsibility Classification shifting Constraining affect  


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© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Maltepe UniversityIstanbulTurkey
  2. 2.Bahçeşehir UniversityIstanbulTurkey

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