隨著全球對於企業社會責任之重視，各國紛紛開始要求，企業須出具CSR報告書，以闡明其自身之社會責任，同時亦可引起社會大眾，對於企業社會責任之重視，透過出具CSR報告書，可以讓企業更瞭解其於各個層面，所需負擔之社會責任。我國亦於2014年起，規範部分企業須出具CSR報告書，本研究欲探討出具CSR報告書，是否與管理者盈餘管理行為有關，以我國上市（櫃）公司做為樣本，樣本期間為2014年至2016年。此外，本研究欲瞭解CSR之優劣是否亦會影響管理階層之行為，故以《天下雜誌》企業公民獎作為指標，併同一起探討其與盈餘管理之關聯性。實證結果發現，有出具CSR報告書者，盈餘管理行為比未出具者收斂，而得獎與否對於盈餘管理之影響，於本研究之實證結果看不出效果。

Due to globalization, many countries have promoted some policies about Corporate Social Responsibility(CSR). CSR is a duty of every corporate to protect the interest of the society. Even though the main motive of business is to earn profit, corporates should take initiative for welfare of the society and should perform its activities within the framework of environmental norms. Taiwanese government has enforced some corporates to issue CSR reports since 2014. In this study, we explore the relationship between corporate social responsibility and earnings management(EM). The sample of our study is listed company in Taiwan from 2014 to 2016. We obtain the data of all listed company which has issued the CSR report in Taiwan from MOPS. Besides, we also use “Excellence in Corporate Social Reponsibility Prize” of CommonWealth as an index to measure the quality of CSR. Results show that the relationship between issuing CSR report and EM is significantly negative; however, we can’t find any relationship between being awarded CSR Prize and EM.

摘要 I
Abstract II
目錄 III
表目錄 IV
圖目錄 V
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的與貢獻 9
第三節、研究架構與流程 10
第二章、文獻回顧 12
第一節、盈餘管理 12
第二節、企業社會責任 17
第三節、盈餘管理與企業社會責任 23
第三章、研究設計 25
第一節、研究假說 25
第二節、變數衡量與模型 29
第三節、樣本及資料來源 34
第四章、實證結果 40
第一節、敘述性統計 40
第二節、相關性分析 42
第三節、迴歸結果分析 44
第五章、研究結論與限制 54
第一節、研究結論 54
第二節、研究限制與建議 56
參考文獻 57

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