The Impact of Corporate Social Responsibility to Real Earnings Management, and Financial Performance.

• Main Authors: An-Ting Hsi, 奚安廷
• Other Authors: Lee-Hsuan Lin
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/94393246744705787821

碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 103 === Due to the recent moral bankruptcy of enterprises especially the aspects of food products safety and environmental pollution, Taiwanese have to face the importance of corporate social responsibilities. The research aims at dealing with whether the degrees of enterprise corporate social responsibility are proportional to real earnings management. Furthermore, it will go ahead to verify whether it is positive to enterprise’s financial performance when it gets good reputation for corporate social responsibility. The research takes rewarded enterprises from “Excellence in Corporate Social Responsibility” 2007-2013 as samples, estimates real earnings management based on the method designed by Roychowdhury (2006) and concludes the financial performance with return on asset. The research shows that the relation between corporate social responsibility and real earnings management is negative; however, the enterprise will get finer future earnings if it gets good reputation for corporate social responsibility.