CSR, RPT, and Earnings Management in India (Mishra et al., 2025) | JBE FT50

Welcome to Revise and Resubmit, where we break down cutting-edge research from the world's most prestigious academic journals. If it's in an FT50 journal, you know it matters.Today, we’re diving into a study that unpacks a corporate balancing act: Corporate Social Responsibility, Related Party Transactions, and Earnings Management: Evidence from India, published in the Journal of Business Ethics—a top-tier, FT50-ranked journal—by Rohan Kumar Mishra, Frank Obenpong Kwabi, and Abhijeet Chandra.At first glance, related party transactions (RPTs) might seem like just another financial maneuver, but this study reveals their hidden influence on CSR spending. Some RPTs boost corporate social responsibility; others quietly drain resources away. Add earnings management and concentrated ownership into the mix, and suddenly, CSR spending isn't just a choice—it's a battleground.So, are Indian firms using CSR as a shield for questionable transactions, or is there a genuine commitment to sustainability?Before we answer that, a big thank you to the authors and Springer Nature for publishing this insightful study.If you enjoy unraveling the complexities of business research, subscribe to Revise and Resubmit on Spotify and check out our YouTube channel, Weekend Researcher. We're also available on Amazon Prime and Apple Podcasts.Now, let’s dive in.ReferenceMishra, R.K., Kwabi, F.O. & Chandra, A. Corporate Social Responsibility, Related Party Transaction and Earnings Management: Evidence from India. J Bus Ethics (2025). https://doi.org/10.1007/s10551-025-05932-yYoutube Channel⁠https://www.youtube.com/@weekendresearcher⁠Support us on Patreonhttps://patreon.com/weekendresearcher