關鍵字查詢 | 類別:期刊論文 | | 關鍵字:中國之實證

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1 105/2 會計系 林凱薰 助理教授 期刊論文 發佈 Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China. , [105-2] :Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China.期刊論文Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China.企業社會責任與實質活動盈餘管理:中國之實證孔繁華; 林凱薰; 王貞靜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;政府政策中華會計學刊 12(S), p.537-574This 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
2 105/2 會計系 孔繁華 副教授 期刊論文 發佈 Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China , [105-2] :Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China期刊論文Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China企業社會責任與實質活動盈餘管理:中國之實證孔繁華; 林凱薰; 王貞靜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;政府政策中華會計學刊 12(S), p.537-574This 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 S
3 105/2 會計系 王貞靜 副教授 期刊論文 發佈 企業社會責任與實質活動盈餘管理:中國之實證 , [105-2] :企業社會責任與實質活動盈餘管理:中國之實證期刊論文企業社會責任與實質活動盈餘管理:中國之實證Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China孔繁華; 林凱薰; 王貞靜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;政府政策中華會計學刊 12(S), 頁537-574This 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 legitimac
[第一頁][上頁]1[次頁][最末頁]目前在第 1 頁 / 共有 03 筆查詢結果