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研究生:劉倢妤
研究生(外文):Liu, Chieh-Yu
論文名稱:企業社會責任與實質盈餘管理關聯性-企業生命週期觀點
論文名稱(外文):The Relationship between Corporate Social Responsibility and Real Earnings Management- A Perspective of Business Life Cycle
指導教授:黃瓊瑤黃瓊瑤引用關係
指導教授(外文):Huang, Chiung-Yao
口試委員:林昱成林有志黃瓊瑤
口試委員(外文):Lin, Yu-ChengLin, You-JhihHuang, Chiung-Yao
口試日期:2014-05-20
學位類別:碩士
校院名稱:國立雲林科技大學
系所名稱:會計系
學門:商業及管理學門
學類:會計學類
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:75
中文關鍵詞:企業社會責任實質盈餘管理企業生命週期
外文關鍵詞:Corporate Social ResponsibilityReal Earnings ManagementBusiness Life Cycle
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孟子曾說「先義後利,以義致利」,可見從古到今、由外到內在商業的社會裡企業倫理道德一直受到重視,若一企業想永續發展,將企業社會責任融入經營策略中是企業得以長久經營、持續成長不可或缺的一環。
本研究以2006至2012年我國上市上櫃公司為樣本,探討社會責任績效表現較佳的企業是否因落實公司治理機制及重視企業信譽,而抑制實質盈餘管理行為。
此外,本研究亦運用Anthony and Ramesh (1992) 之分位法區分企業生命週期,觀察在不同生命週期特性下,企業社會責任與實質盈餘管理間之互動關係是否有所變化。樣本資料來源取自「台灣經濟新報」(TEJ)資料庫及天下雜誌所公佈「天下企業公民獎」之獲獎名單,並利用複廻歸分析進行假說檢測。
實證結果發現企業社會責任與實質盈餘管理呈現顯著負相關,意謂獲獎企業相較於非獲獎企業,我國獲獎企業較有動機抑制盈餘管理行為。而當企業處於成長、成熟階段時,獲獎之企業相較於未獲獎企業,有顯著較低的盈餘的操縱,然而,當企業處於衰退階段,獲獎與未獲獎企業之實質盈餘管理未達統計上之顯著差異。最後,說明研究發現之管理意涵與研究限制。

Mencius has ever said, “Profit is after righteousness and righteousness can lead into profit”. From ancient times till now, from inside to outside, business ethics is always getting a lot of attention. If a company wants sustainable development, it is a must to fit corporate social responsibility into management strategy.
This study examines whether companies who perform well on corporate social responsibility are seldom doing earnings management due to carrying out corporate governance system and paying much attention to reputation. They also deliver more transparent and reliable financial to investors. This study uses Anthony and Ramesh (1992) classification method to research, under various stages of business life cycle, the changes between corporate social responsibility and real earnings management. The samples of experimental group in this study come from Taiwan listed companies from 2006 to 2012, and the source of variable data are selected from Taiwan Economic Journal Database (TEJ) who earned the award of Excellence in Corporate Social Responsibility Awards of Common Wealth Magazine. Multiple regression analysis is introduced in the hypotheses test. Results show that there are negative correlation between corporate social responsibility and real earnings management. And, the companies at the growth or maturity stage who earned the award are less likely to massage earnings through real activity manipulation. Besides, there are no significance between corporate social responsibility and real earnings management for those companies at the stage of decline.

目錄

摘要 i
ABSTRACT ii
致謝 iii
目錄 iv
表目錄 v
圖目錄 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構與流程 2
第二章 文獻探討與假說之建立 5
第一節 企業社會責任 5
第二節 盈餘管理 17
第四節 假說推論 29
第三章 研究設計 33
第一節 研究期間與樣本資料來源 33
第二節 變數定義與衡量 35
第三節 研究架構與實證模式 44
第四章 實證結果與分析 46
第一節 敘述統計量 46
第二節 相關性分析 47
第三節 VIF共線性診斷 48
第四節 假說之實證結果 48
第五章 結論與研究限制 53
第一節 結論 53
第二節 研究限制 55
參考文獻 56

表目錄
表 1 樣本篩選過程 34
表 2 樣本產業分佈圖 35
表 3 生命週期評分標準 41
表 4 生命週期各階段樣本數 41
表 5 生命週期各階段獲得「天下企業公民獎」之樣本數 41
表 6變數定義及說明 43
表 7研究架構 44
表 8 樣本敘述統計量 46
表 9 相關係數矩陣表 47
表 10 自變數VIF值 48
表 11 假說一之廻歸分析結果 49
表 12 假說二之廻歸分析結果 50
表 13 假說三之廻歸分析結果 51
表 14 假說四之廻歸分析結果 52

圖目錄
圖 1 研究流程圖 3
圖 2 企業社會責任之同心圓理論 8
圖 3 企業社會責任之金字塔模型 9
圖 4 企業社會責任之三範疇 10




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