A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies

碩士 === 嶺東科技大學 === 財務金融研究所 === 102 === This study examines the relationship between corporate social responsibility (CSR) and earnings management in Chinese listed firms. We use the discretionary accruals as a proxy for earnings management behavior, and adopt by ”Overall Ranking Listed of Corporate S...

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Main Authors: JIAN JHIH-YUAN, 簡致淵
Other Authors: Erin H. C. Kao
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/v9tf6h
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spelling ndltd-TW-102LTC003040062019-05-15T21:51:27Z http://ndltd.ncl.edu.tw/handle/v9tf6h A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies 企業社會責任與盈餘管理相關性之研究-以中國上市公司為例 JIAN JHIH-YUAN 簡致淵 碩士 嶺東科技大學 財務金融研究所 102 This study examines the relationship between corporate social responsibility (CSR) and earnings management in Chinese listed firms. We use the discretionary accruals as a proxy for earnings management behavior, and adopt by ”Overall Ranking Listed of Corporate Social responsibility” published by Southern Weekend from 2008 to 2012 as CSR sample, and we match non-CSR firms to CSR firms are based on the same industry and similar size in our sample. Furthermore, considering the firm structures are different between SOEs and non-SOEs, we also examine these two subsamples respectively. The result shows that CSR engagement has a significant negative effect on earnings management. CSR firms appear to reduce or avoid earnings manipulations through discretionary accruals, as compared to non-CSR firms. The result implies that firms with corporate social responsibility tend to be honest, trustworthy, and ethical, therefore publish more transparent financial report. Erin H. C. Kao 高惠娟 2014 學位論文 ; thesis 43 zh-TW
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language zh-TW
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description 碩士 === 嶺東科技大學 === 財務金融研究所 === 102 === This study examines the relationship between corporate social responsibility (CSR) and earnings management in Chinese listed firms. We use the discretionary accruals as a proxy for earnings management behavior, and adopt by ”Overall Ranking Listed of Corporate Social responsibility” published by Southern Weekend from 2008 to 2012 as CSR sample, and we match non-CSR firms to CSR firms are based on the same industry and similar size in our sample. Furthermore, considering the firm structures are different between SOEs and non-SOEs, we also examine these two subsamples respectively. The result shows that CSR engagement has a significant negative effect on earnings management. CSR firms appear to reduce or avoid earnings manipulations through discretionary accruals, as compared to non-CSR firms. The result implies that firms with corporate social responsibility tend to be honest, trustworthy, and ethical, therefore publish more transparent financial report.
author2 Erin H. C. Kao
author_facet Erin H. C. Kao
JIAN JHIH-YUAN
簡致淵
author JIAN JHIH-YUAN
簡致淵
spellingShingle JIAN JHIH-YUAN
簡致淵
A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
author_sort JIAN JHIH-YUAN
title A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
title_short A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
title_full A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
title_fullStr A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
title_full_unstemmed A Study on Relationship between Corporate Social Responsibility and Earnings Management-Evidence from Chinese Listed Companies
title_sort study on relationship between corporate social responsibility and earnings management-evidence from chinese listed companies
publishDate 2014
url http://ndltd.ncl.edu.tw/handle/v9tf6h
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