This study specifically was examined to interrogate the connection among earnings management and corporate social responsibility in Nigerian corporations. Thus, in order to conduct this study, real earnings management, abnormal production costs, abnormal cash flows and abnormal discretionary expenses were used as the proxies of earnings management while corporate social responsibility score was the measure of CSR reporting. Using cross sectional quasi experimental research design, as well as ordinary least square regression analysis to analyse data obtained from the annual reports of 30 manufacturing companies listed on the Nigerian Stock Exchange between 2012-2021, results indicated a significantly positive association among the two variables. Therefore, it was suggested, as one of the recommendations, that since earnings management practice has become a norm in the accounting world, it is also suggested that in order to curb this practice among manufacturing companies in Nigeria, the internal control system should be strengthened and the content of accounting ethics should also be used to build an ethical environment so as to enhance the ethical perception of management and employees.