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研究生:陳聖皓
研究生(外文):CHEN,SHENG-HAO
論文名稱:食品產業、企業社會責任與盈餘管理之關聯性研究
論文名稱(外文):The Association among Food Industry, Corporate Social Responsibility and Earnings Management
指導教授:莊嘉建莊嘉建引用關係
指導教授(外文):CHUANG,JIA-JIANN
口試委員:莊嘉建顏信輝李慕萱
口試委員(外文):CHUANG,JIA-JIANNYEN,SIN-HUILEE,MU-SHANG
口試日期:2016-06-23
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
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:2016
畢業學年度:104
語文別:中文
論文頁數:38
中文關鍵詞:企業社會責任盈餘管理食品產業
外文關鍵詞:corporate social responsibilityearnings managementfood industry
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近年來國內爆出一系列的重大食品安全問題事件,顯示部分食品產業可能為了自身的利益進行盈餘操弄,金管會為此強行要求食品產業編製企業社會責任報告書,是否編製企業社會責任報告書後會影響盈餘管理程度是本研究的目的之一,而食品產業是否比其他產業較會進行盈餘管理亦為本研究之目的。
本研究以2013年至2014年台灣上市櫃公司為樣本,利用SPSS進行研究模型設計並加以實證分析。本研究結果顯示:編製企業社會責任報告書對盈餘管理呈現些微負向關係,亦即有編製的公司較不會進行盈餘管理。而另研究結果亦顯示食品產業對盈餘管理呈現負向關係然未達顯著水準,亦即表示有編製報告書後食品產業與其他產業盈餘管理行為不具差異性。

Taiwan has happened a series of serious food safety sandal recent years. It shows that food industry might manipulate earnings for their own interest. Therefore, the Financial Supervisory Commission regulates the food industry to publish a corporate social re-sponsibility report. One of research purposes is to explore whether to publish a corporate social responsibility report will influence the degree of earnings management. The other purpose is to examine whether the food industry will more manipulate earnings than other industries.
This research adopts samples of listed companies of Taiwan from 2013 to 2014. It has applied SPSS to design models and conduct empirical analyses. The research result shows that it has slight negative correlated between publishing a corporate social re-sponsibility report and earnings management. It means that those companies with pub-lishing a corporate social responsibility report are not likely to manipulate earnings. In addition, the result also shows that insignificant and negative correlated between food industry and earnings management. It means that food industry after publishing a cor-porate social responsibility report will be no difference with other industries in earnings management.

中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝辭  ..................... v
內容目錄 ..................... vi
表目錄  ..................... viii
圖目錄  ..................... ix
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究目的............... 3
第三節 研究架構與流程............ 3
第二章  文獻探討................. 4
  第一節  食品產業之文獻探討.......... 4
  第二節  企業社會責任之文獻探討........ 7
第三節 盈餘管理之文獻探討.......... 15
第四節 企業社會責任與盈餘管理之文獻探討... 17
第三章  研究方法................. 20
  第一節  研究架構............... 20
  第二節  研究假說之建立............ 21
第三節 變數之定義與衡量........... 22
第四節 樣本篩選與資料來源.......... 24
第五節 統計分析方法與實證模型........ 24
第四章 實證分析結果............... 26
第一節 敘述性統計.............. 26
第二節 相關性分析.............. 27
第三節 迴歸結果分析............. 28
第五章 研究結論與建議.............. 31
第一節 研究結論............... 31
第二節 研究建議與限制............ 32
參考文獻 ..................... 33

一、中文部分

台灣經濟研究院(2004),食品產業特性與2004年展望[線上資料],來源:http://www.tier.org.tw/[2004, July 20]。

李先莉,葉佳明(2015),企業社會責任與盈餘屬性之關聯性,企業競爭力與經營管理學術研討會,332-339。

金管會(2014),上市(櫃)特定公司須編製企業社會責任(CSR)報告書[線上資料] ,來源:http://www.fsc.gov.tw/ch/home.jsp?id=311&websitelink=onemessage_list.jsp&parentpath=0,2,310 [2014, September 18]。

高惠松,鄭品卉(2012),集團企業特性、公司治理與社會責任績效,中華管理評論國際學報,15(3),1-34。

產業永續發展整合資訊網(2016),CSR規範比較[線上資料],來源:https://proj.ftis.org.tw/isdn/Application [2016, March 7]。

資誠會計師事務所(2015),食品業編CSR報告警覺度低[線上資料],來源:http://www.pwc.tw/zh/news/media/media-20150115-1.html[2015, January 15]。

經濟部(2014),台灣食品產業,食品產業年鑑,9-42。
二、英文部分

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Choi, B. B. , Lee, D. , & Park, Y. (2013). Corporate social responsi-bility, corporate governance and earnings quality: Evidence from Korea. Corporate Governance, 21(5), 447-467.

Chung, R., Firth, M., & Kim, J. B. (2002). Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance, 8(1), 22-48.

Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225.

DeFond, M. L., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Econom-ics , 17(January), 145-176.
DeFond, M. L., & Subramanyam, K. R. (1998). Auditor changes and discretionary accruals. Journal of Accounting and Economics, 25(February), 35-67.

Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings Manage-ment to Exceed Thresholds, Journal of Business, 72(1), 1-33.

De George, R. T. (1990). Business Ethics, 3rd ed., New York: Mac-millan.

Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of corporation: Concepts, evidence, and implication. Academy of Management Review, 20(January), 65-91.

Garriga, E., & Mele´, D. (2004). Corporate social responsibility the-ories: Mapping the territory. Journal of Business Ethics, 53(August), 51-71.

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Healy, P. M. (1985). The effect of bonus schemes on accounting de-cisions. Journal of Accounting and Economics, 7(April), 85-107.

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Hemingway, C. A., & Maclagan, P.W. (2004).Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.

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McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate so-cial responsibility: Strategic implications. Journal of Man-agement Studies, 43(January), 1-18.

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Van der Laan, G., Van Ees, H., & Van Witteloostuijn, A. (2008). Cor-porate social and financial performance: An extended stake-holder theory, and empirical test with accounting measures. Journal of Business Ethics, 79(May), 299-310.

Waldman, D. A., Siegel, D. S., & Javidan, M. (2006). Components of CEO transformational leadership and corporate social respon-sibility. Journal of Management Studies, 43(December), 1703-1725.

Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive ac-counting theory of the determination of Accounting Standards. The Accounting Review, 53(1), 112-134.

Wokutch, R. E., & Spencer, B. A. (1987). Corporate Saints and Sin-ners: The Effects of Philanthropic and Illegal Activity on Or-ganizational Performance. California Management Review, 29(2), 62-77.

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