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研究生:吳佩宜
研究生(外文):Pei-Yi Wu
論文名稱:企業社會責任與盈餘管理及租稅管理之關聯─中國上市公司之實證研究
論文名稱(外文):The Association among Corporate Social Responsibility, Earnings Management and Tax Management in China
指導教授:王肇蘭王肇蘭引用關係
指導教授(外文):Chao-Lan Wang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
學門:商業及管理學門
學類:會計學類
論文出版年:2017
畢業學年度:105
論文頁數:50
中文關鍵詞:企業社會責任盈餘管理租稅管理
外文關鍵詞:Corporate Social ResponsibilityEarnings ManagementTax Management
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  企業社會責任在國際上隨著經濟發展逐漸受到重視,亦成為公司之發展潮流,公司履行企業社會責任之動機,成為學術界廣為探討的議題。而在中國,企業社會責任是一個新興的概念,其對於企業社會責任的研究和實行亦處於起步階段。本研究旨在探討在中國上市公司,企業社會責任、盈餘管理及租稅管理三者間之關聯。利用2011年至2014年被CSRHub資料庫評分之中國上市公司為研究樣本,並依資產規模選出配對公司,主要實證結果顯示,企業社會責任與盈餘管理及租稅管理皆呈正向相關;進一步探究在企業社會責任公司中評分高低之影響,發現企業社會責任分數與租稅管理呈正向相關,對盈餘管理則無顯著差異。綜上所述,本研究發現企業社會責任可能無法對中國企業之盈餘管理及租稅管理產生制約作用,反而成為掩蓋其不正當行為之工具。
  Corporate social responsibility (CSR) has got attention in the international community recently, and has become a trend in the company's development. There is a considerable literature on CSR. However, CSR is a new concept in China, and the relevant research and implementation is in initial stage. This study examines the relation among CSR, earnings management and tax management in China. The samples are CSR corporations in China during 2011-2014 from CSRHub database, and matched the pair of samples with similar size. The primary empirical findings of this study indicate that there is a significantly positive association between CSR and earnings (tax) management. Moreover, the results also show that there is a significantly positive association between CSR scores and tax management. However, the association between CSR score and earnings management is not significant. My findings indicate that CSR may not be able to restrict the earnings (tax) management of Chinese corporations, opposite, CSR become a tool to cover up their wrongdoings.
第一章 緒論 1
第二章 文獻回顧與假說發展 5
第一節 企業社會責任 5
第二節 企業社會責任與盈餘管理 7
第三節 企業社會責任與租稅管理 9
第三章 研究方法 11
第一節 資料來源與樣本選取 11
第二節 實證模型與變數衡量 13
一、應變數 15
二、主測變數 17
三、控制變數 17
第四章 實證結果分析 23
第一節 敘述性統計分析 23
第二節 相關係數分析 25
第三節 迴歸分析 28
一、企業社會責任與盈餘管理(EM)之迴歸結果 28
二、企業社會責任與租稅管理(TM)之迴歸結果 31
第四節 額外測試 35
第五章 研究結論與未來建議 37
第一節 研究結論 37
第二節 研究限制與未來建議 39
參考文獻 41
附錄 樣本配對公司一覽表 47
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