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研究生:莊健鴻
研究生(外文):Chien-Hong Chuang
論文名稱:企業社會責任與盈餘管理之關係-中國實證
論文名稱(外文):Corporate Social Responsibility and Earnings Management- Evidence from China
指導教授:周麗娟周麗娟引用關係
指導教授(外文):Li-Chuan Chou
學位類別:碩士
校院名稱:國立臺北商業技術學院
系所名稱:國際商務系碩士班
學門:商業及管理學門
學類:貿易學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:56
中文關鍵詞:企業社會責任盈餘管理
外文關鍵詞:Social ResponsibilityEarnings Management
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近年來中國經濟快速發展,也隨著各國的腳步越來越重視企業社會責任,中國社會科學院於2009年開始發佈企業社會責任,因此本研究觀察從2009年至2012年1168家公司當作研究樣本,觀察具有企業社會責任評分的企業與其盈餘管理的關係。研究結果發現,中國具有企業社會責任評分的企業與其盈餘管理的關係為負相關,並且更進一步研究以擁有企業社會責任評分的企業評鑑結果變動作為研究樣本,結果發現評鑑結果變動與盈餘管理的關係並未達統計顯著水準,說明了企業社會責任評鑑結果變動並沒有提供投資人更多的訊息。
China's economy flourished in the recent years. Having made great strides, the Chinese government, like many advanced countries around the world, began to pave way for corporations to reflect on its respective social responsibilities. It institutionalized regulations pertaining to corporate social responsibilities, which were enacted by the Chinese Academy of Social Sciences in 2009. In this study, we used samples of 1168 firms from 2009 to 2012. Then we quarantined those that integrated corporate social responsibilities (CSR) with a score into their business model from those that do not, in order to observe the relationship between the enterprise and earning management. We found a negative correlation between Chinese firms that integrated CSR with a score and corporate relations for earning management. Furthermore, we used the change of resulting ranking of Chinese CSR to set as another sample of study. The results of the regression show an insignificant status, suggesting that the content of CSR change cannot reliably provide information to its investors.
誌 謝 i
摘 要 ii
英文摘要 iii
目 錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的 4
1.3研究流程 5
第二章 文獻探討與研究假說 6
2.1企業社會責任 6
2.1.1企業社會責任的定義 6
2.1.2企業社會責任的規範 10
2.1.3中國企業社會責任 15
2.2盈餘管理 16
2.2.1盈餘管理定義 16
2.2.2盈餘管理動機 17
2.3企業社會責任與盈餘管理 18
第三章 研究設計 19
3.1研究假說 19
3.2 模型建立 21
3.2.1應變數估計方法 21
3.2.2自變數 23
3.2.3 控制變數 25
3.4實證模型 27
3.5資料來源 29
第四章 實證結果 31
4.1敘述統計 31
4.2相關性分析 33
4.3 迴歸分析 34
第五章 結論 43
5.1 研究結論 43
5.2 研究建議與限制 45
參考文獻 46
附錄 51
中國企業社會責任發展指數 51

一、中文文獻
吳家銘(2013),社會責任企業之盈餘管理-訊息傳遞或代理問題,國立臺北科技大學,經營管理系碩士論文。
陳怡靜(2011),企業社會責任履行對盈餘品質與盈餘評價影響之研究,文化大學會計系。
陳鷹 (2012),企業社會責任、投資者保護和盈餘管理—基於中國上海證券交易市場的證據,甘肅社會科學,頁 192-194。
楊寶良 (2010),我國企業社會責任發展歷程及存在問題,商業時代,頁58-59。
鄧學衷、劉秀梅、李辛欣 (2011),企業社會責任與盈餘管理—對深圳A股的實證研究,長沙理工大學學報,頁 61-65。
賴庭萱、洪裕勝(2013),企業發行海外存託憑證之盈餘管理行為研究,崑山科技大學服務業國國際際化研討討會會。
薛敏正、林嬋娟 (2003),自由現金流量與盈餘管理關聯性之研究,台灣管理學刊, 3(1),頁 151-168。











二、英文文獻
Amer, Hussein, L., & Abdelkarim, N. Corporate governance and earnings management: Empirical evidence from palestinian listed companies.
Asharia, N., Kohab, H. C., Tana, S. L., & Wonga, W. H. (1994). Factors affecting income smoothing among listed companies in singapore. Accounting and Business Research, 24, 291-301.
Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), 611-639.
Baber, W. R., Fairfield, P. M., & Haggard, J. A. (1991). The effect of concern about reported income on discretionary spending decisions: The case of research and development. Accounting Review, 66, 818-829.
Backman, J. (1975). Social responsibility and accountability. New York: New York University Press.
Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.
Bowen, H. R. (1953). Social responsibilities of the businessman. New York: Harper & Brothers.
Carroll, A. B. (1983). Corporate social responsibility: Will industry respond to cutbacks in social program funding. Vital Speeches of the Day, 49(19), 604-608.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.
Carroll, A. B. (1994). Social issues in management research experts' views, analysis, and commentary. Business & Society, 33(1), 5-29.
Chih, H.-L., Shen, C.-H., & Kang, F.-C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1-2), 179-198.
Dalton, D. R., & Cosier, R. A. (1982). The four faces of social responsibility. Business Horizons, 25(3), 19-27.
Davidson, S., Stickney, C. P., & Weil, R. L. (1987). Accounting: The language of business.
Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review, 2(3), 70-76.
Davis, K., & Blomstrom, R. L. (1966). Business and its environment. New York: McGraw-Hill.
DeAngelo, H., DeAngelo, L., & Skinner, D. J. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics, 17(1), 113-143.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70, 193-225.
DeFond, M. L., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145-176.
Elizabeth, D. L. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
Elizabeth, D. L. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. Accounting Review, 400-420.
Epstein, E. M. (1987). The corporate social-policy process-beyond business ethics, corporate social-responsibility, and corporate social responsiveness. California management review, 29(3), 99-114.
Francis, J. R., & Krishnan, J. (1999). Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research, 16(1), 135-165.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
Hemingway, C. A., & Maclagan, P. W. (2004). Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.
Hong, Y., & Andersen, M. L. (2011). The relationship between corporate social responsibility and earnings management: An exploratory study. Journal of Business Ethics, 104(4), 461-471.
Johnson, H. L. (1971). Business in contemporary society: Framework and issues. Belmont,CA: Wadsworth Publishing Company.
Jones, J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228.
Jones, T. M. (1980). Corporate social responsibility revisited, redefined. California Management Review, 59-67.
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
McGuire, J. W. (1963). Business and society. New York: McGraw-Hill.
McIntosh, M., Thomas, R., Leipziger, D., & Coleman, G. (2002). Strategic routes to socially responsible business. London: FT and Prentice Hall.
Oliver Sheldon, B. A. (1924). The philosophy of Management. London: Pitman.
Press, E. G., & Weintrop, J. B. (1990). Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics, 12(1–3), 65-95. doi: http://dx.doi.org/10.1016/0165-4101(90)90042-3
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.
Rajgopal, S., & Venkatachalam, M. (1998). The Role ofInstitutional Investors in Corporate Governance: An Empirical Investigation: Working paper, University of Washington/Stanford U ni versity.
Schipper, K. (1989). Commentary on earnings management. Accounting horizons, 3(4), 91-102.
Scott, W. R. (1997). Financial accounting theory (Vol. 3): Prentice Hall Upper Saddle River, NJ.
Trebucq, Stephane, & Russ, R. (2005). The case of earnings and stakeholder management: towards an integrated theory of managerial behavior. Paper presented at the European Accounting Association.
Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, 53(1), 112-134.



三、網站資料
AccountAbility 1000
網址:http://www.accountability.org/
GRI Sustainability Reporting Statistics
網址:http://www.globalreporting.org/
ILO Conventions
網址:http://www.ilo.org/
ISO14000 Series
網址:http://www.iso.org/iso/home
The OECD Guidelines for Multinational Enterprises
網址:http://www.oecd.org/home/
The UN Global Compact
網址:http://www.unglobalcompact.org
Social Accountability 8000
網址:http://www.sa-intl.org
中國企業社會責任報告編制指南2009~2012
網址:http://www.cass-csr.org
中國註冊會計師協會
網址:http://www.cicpa.org.cn
價值發現之旅-中國企業社會責任報告研究2012-2013
網址:http://www.syntao.com

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