教師資料查詢 | 類別: 期刊論文 | 教師: 王貞靜 CHEN-CHIN WANG (瀏覽個人網頁)

標題:企業社會責任與實質活動盈餘管理中國之實證
學年105
學期2
出版(發表)日期2017/04/01
作品名稱企業社會責任與實質活動盈餘管理中國之實證
作品名稱(其他語言)Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China
著者孔繁華; 林凱薰; 王貞靜
單位
出版者
著錄名稱、卷期、頁數中華會計學刊 12(S)頁537-574
摘要This paper investigates whether corporate social responsibility (CSR) can constrain real activities earnings management (REM), focusing on the legitimacy pressures of CSR compliance in the Chinese context. The distinctive setting of the role of government in CSR allow us to draw new inference. We find that contrary to the criticism that mandated CSR policies is simply window dressing, strong CSR performers are more ethical in their reporting behaviors because they have incentives to maintain good relationship with stakeholders. However, the relationship is weaker for state-owned enterprises (SOEs), which suggests that SOEs tend to engage CSR to shape perceptions of their political legitimacy. Due to their lower level of managerial discretion over CSR activities, managers of SOEs tend to use CSR as their entrenchment strategy. Our results are also robust when controlling for the endogeneity of CSR.
本文旨在檢視以政令推動企業履行社會責任的情況下,中國上市企業非自發性的投入社會責任活動,是否會影響其實質盈餘管理行為。實證結果發現,即使企業社會責任政策係屬強制遵循,整體而言,仍有助於中國上市企業的道德意識,提供與利害關係人維持良好關係之誘因,進而減少其實質盈餘管理的行為。然而,上述結論在國有企業中是相對弱化的,顯示國有企業對於企業社會責任活動的管理裁量權較低,經理人基於政治正當性而履行企業社會責任,並藉由社會責任活動來掩飾其自利及盈餘管理行為。最後,在控制企業社會責任的內生性下,本研究發現仍維持穩健。
關鍵字corporate social responsibility (CSR);earnings management;real operating activities;government policy;企業社會責任(CSR);盈餘管理;實質活動;政府政策
語言英文
ISSN1609-3372
期刊性質國內
收錄於
產學合作
通訊作者王貞靜
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
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