| Summary: | 碩士 === 國立雲林科技大學 === 會計系碩士班 === 101 === In recently years, the management has increasingly emphasizing on the practice of corporate social responsibility. In terms of international business development and the rise of social consciousness, the global village has become a big supply chain and all classes are linked with each other. In other words, no corporations can operate alone or stand aloof. The growth of economy brings in huge profit to corporations but it also consumes lots of social resources. Therefore, the increasing impact on society of corporate operating results in the public pay more attention to corporate activities, which not only shows how the society looks forward to the corporation but also concerns the establishment of positive corporate reputation.
This study mainly explores the relationship between corporate social responsibility and the earnings management. Specifically, we question whether firms that exhibit corporate social responsibility also behave in a responsible manner to constrain earnings management or not as compared to firms that do not meet the same social criteria. The sample of experimental group comes from the publicly listed companies which earned the award of Excellence in Corporate Social Responsibility of Common Wealth Magazine and Corporate Social Responsibility Awards of Global Views Monthly Magazine from 2007 to 2010. By using 1:2 patterns, the sample of control group is filtered. The variables data comes from the Taiwan Economic Journal database. Multiple regression analysis is introduced in the hypotheses test. Results show that there is a significantly positive relation between corporate social responsibility and earnings management, which means comparing with corporations without getting awards; the award-winning corporations have more motivation to conduct earnings management in present stage.
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