教師資料查詢 | 類別: 期刊論文 | 教師: 孔繁華 Fan-hua Kung (瀏覽個人網頁)

標題:Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China
學年105
學期2
出版(發表)日期2017/04/01
作品名稱Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China
作品名稱(其他語言)企業社會責任與實質活動盈餘管理中國之實證
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)p.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.
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(美國)
ISSN
期刊性質國內
收錄於TSSCI;
產學合作
通訊作者
審稿制度
國別中華民國
公開徵稿
出版型式,電子版
相關連結
Google+ 推薦功能,讓全世界都能看到您的推薦!