The Relationship among Corporate Social Responsibility, External Monitoring Mechanism and Earnings Management: An Empirical Study

• Main Authors: Jyun-Yu Lian, 連駿宇
• Other Authors: Chu-Yang Chien
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/29133326029254798057

碩士 === 國立雲林科技大學 === 會計系 === 103 === This study is aimed at examining the influences of corporate social responsibility performance and external monitoring mechanisms on manager’s engagement in earnings management. The subjects of this study are Taiwan’s listed companies between 2008 and 2012. The empirical analysis is carried out by analyzing the overall samples, the higher and lower groups of subsamples separated by the median depending on their corporate social responsibility performances. The empirical result shows that corporate social responsibility and external monitoring mechanisms are significant, with either one of both examined, in monitoring manger’s engagement in earnings management. The key finding of this study is a trade-off relationship between corporate social responsibility and the internal monitoring mechanisms, which is found by examining the corporate social responsibility performances from the higher and lower groups.