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研究生:邱譯模
研究生(外文):Chiu,I Mo
論文名稱:企業社會責任與盈餘平穩化之關聯性
論文名稱(外文):The relationship between corporate social responsibility and earnings smoothing
指導教授:詹凌菁詹凌菁引用關係
指導教授(外文):Chan,Ling Ching
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
畢業學年度:103
語文別:中文
論文頁數:53
中文關鍵詞:企業社會責任盈餘平穩化資訊不對稱
外文關鍵詞:Corporate social responsibilityEarnings smoothingInformation asymmetry
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本文探討重視企業社會責任的公司在盈餘報導時是否會透過盈餘管理的手段使盈餘呈現平穩化的形態,研究對象為美國上市公司,涵蓋期間為2005年至2013年間。研究結果顯示企業社會責任與盈餘平穩化呈現顯著的正向關係,意謂著重視企業社會責任的公司將盈餘平穩化視為管理目標,接著,進而探討良好的企業社會責任公司中是否因為資訊不對稱越嚴重而使盈餘平穩化的情形更明顯。實證結果顯示,資訊不對稱對企業社會責任與盈餘平穩化之關聯沒有影響。
This study examines whether more socially responsible firms in the US are likely to engage in earning smoothing during 2005 – 2013. The empirical result of this study shows a positive relationship between corporate social responsibility and earnings smoothing. This implies that socially responsible firms set earnings smoothing as a management goal. Furthermore, this study explores whether the positive relationship between corporate social responsibility and earnings smoothing is more pronounced among firms with severe information asymmetry between managers and investors. Results indicate that the degrees of information asymmetry do not have an impact on the relationship between corporate social responsibility and earnings smoothing.
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的與問題 4
第二章 文獻探討 5
第一節 企業社會責任 5
第二節 盈餘平穩化 14
第三節 資訊不對稱 17
第三章 研究假說與方法 18
第一節 研究假說 18
第二節 資料來源與樣本選擇 21
第三節 變數衡量 23
第四節 實證模型 29
第四章 實證結果與分析 31
第一節 敘述性統計與相關係數分析 31
第二節 迴歸分析 37
第三節 額外測試 43
第五章 結論及建議 45
第一節 研究結論 45
第二節 研究限制與後續研究建議 47
參考文獻 48

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