| Summary: | 碩士 === 國立臺北大學 === 合作經濟學系 === 91 === The role of business is rapidly changing. In today’s emerging global society, businesses have embraced corporate social responsibility(CSR)as a value reflective of their new role in contributing to societal goals. Thus, corporate social responsibility becomes more important than ever before. Business seeks to maintain corporate identity such as social , environmental standards and community development.
Due to releasing a signal effect of “the good business”, the motives of earnings management and financial performance on social responsible company may be distinct. The paper first examines the relationship between the CSR and three variables: the size of the organization, the financial performance of the organization, and the extent and motives of earnings management. Then we test the extent to manage earnings to exceed each of two thresholds：zero earnings and zero earnings changes.
By empirically testing data from 1991 to 2002, the results of the study show that a firm’s corporate social responsibility is indeed impacted by the size, the level of profitability, and the motives of earnings management. Then, we find that company of high earning’s quality will have high financial performance. Besides, the earnings threshold is also approved on social responsible company.
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