The Association between Corporate Social Responsibility and Financial Statement Comparability.
碩士 === 東吳大學 === 會計學系 === 105 === After the year of 2000, the global business environment has officially entered the periods of development and application to Corporate Social Responsibility (CSR). However, the eruption of the well-known Enron accounting scandals makes CSR which manifests corporate...
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ndltd-TW-105SCU003850092019-05-15T23:24:47Z http://ndltd.ncl.edu.tw/handle/ypqc5m The Association between Corporate Social Responsibility and Financial Statement Comparability. 企業社會責任與財務報表可比較性之研究 LIN,YI-HUI 林怡慧 碩士 東吳大學 會計學系 105 After the year of 2000, the global business environment has officially entered the periods of development and application to Corporate Social Responsibility (CSR). However, the eruption of the well-known Enron accounting scandals makes CSR which manifests corporate ethics conscience more important, and Taiwan has accelerated its promotion of CSR because the fraud of financial statements and food safety issues have occurred in recent years. Previous studies have shown that participation in activities related to social responsibility would bring better reputation for enterprises or restrict them from involving in activities which the public cannot accept. When CSR moral conscience is infused with business decisions for the purpose of establishing reputation and brand value, whether the effect of reputation can influence enterprise’s decisions on converting economic events into financial statements, or whether the enterprise will be responsible to provide financial information with high quality, so as to improve the comparability of financial statements. Improvements of financial statements contribute to the efficiency of capital market operation, but such researches have been limited in the past. Following research methods of De Franco, Kothari, and Verdi (2011), this study explores relationships between the performance of CSR and the comparability of financial statements of listed copmanies in Taiwan from 2013 to 2014. The study examines from two aspects: one is that whether the outcomes of CSR are related to the comparability of financial statements; the other one is that whether the measures and regulations of CSR have any influence on the comparability of financial statements. The result shows that CSR report is certainly correlated with the comparability of financial statements. CSR reports can have positive impact on the comparability of financial statements if they are subject to compulsory specification or certified by a public accounting firm. The results provide some positive implications of CSR which will be beneficial to financial information users, investors, analysts and other people as reference to make business decision, especially in reducing the cost of information and mitigating the quality risk of financial statements. HSIEH,YUNG-MING 謝永明 2017 學位論文 ; thesis 77 zh-TW |
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碩士 === 東吳大學 === 會計學系 === 105 === After the year of 2000, the global business environment has officially entered the periods of development and application to Corporate Social Responsibility (CSR). However, the eruption of the well-known Enron accounting scandals makes CSR which manifests corporate ethics conscience more important, and Taiwan has accelerated its promotion of CSR because the fraud of financial statements and food safety issues have occurred in recent years.
Previous studies have shown that participation in activities related to social responsibility would bring better reputation for enterprises or restrict them from involving in activities which the public cannot accept. When CSR moral conscience is infused with business decisions for the purpose of establishing reputation and brand value, whether the effect of reputation can influence enterprise’s decisions on converting economic events into financial statements, or whether the enterprise will be responsible to provide financial information with high quality, so as to improve the comparability of financial statements. Improvements of financial statements contribute to the efficiency of capital market operation, but such researches have been limited in the past.
Following research methods of De Franco, Kothari, and Verdi (2011), this study explores relationships between the performance of CSR and the comparability of financial statements of listed copmanies in Taiwan from 2013 to 2014. The study examines from two aspects: one is that whether the outcomes of CSR are related to the comparability of financial statements; the other one is that whether the measures and regulations of CSR have any influence on the comparability of financial statements. The result shows that CSR report is certainly correlated with the comparability of financial statements. CSR reports can have positive impact on the comparability of financial statements if they are subject to compulsory specification or certified by a public accounting firm. The results provide some positive implications of CSR which will be beneficial to financial information users, investors, analysts and other people as reference to make business decision, especially in reducing the cost of information and mitigating the quality risk of financial statements.
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author2 |
HSIEH,YUNG-MING |
author_facet |
HSIEH,YUNG-MING LIN,YI-HUI 林怡慧 |
author |
LIN,YI-HUI 林怡慧 |
spellingShingle |
LIN,YI-HUI 林怡慧 The Association between Corporate Social Responsibility and Financial Statement Comparability. |
author_sort |
LIN,YI-HUI |
title |
The Association between Corporate Social Responsibility and Financial Statement Comparability. |
title_short |
The Association between Corporate Social Responsibility and Financial Statement Comparability. |
title_full |
The Association between Corporate Social Responsibility and Financial Statement Comparability. |
title_fullStr |
The Association between Corporate Social Responsibility and Financial Statement Comparability. |
title_full_unstemmed |
The Association between Corporate Social Responsibility and Financial Statement Comparability. |
title_sort |
association between corporate social responsibility and financial statement comparability. |
publishDate |
2017 |
url |
http://ndltd.ncl.edu.tw/handle/ypqc5m |
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