企業負面事件與盈餘管理之關聯性

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Title:	企業負面事件與盈餘管理之關聯性
Other Titles:	The relationship between corporate negative events and earnings management
Authors:	黃雅芸;Huang, Ya-Yun
Contributors:	淡江大學會計學系碩士班林谷峻
Keywords:	企業社會責任;負面事件;盈餘管理;corporate social responsibility;Negative Events;Earnings Management
Date:	2015
Issue Date:	2016-01-22 14:55:40 (UTC+8)
Abstract:	本研究探討企業社會責任與盈餘管理之關聯性，透過企業發生之負面事件，以討論企業社會責任表現良好者是否較不會進行盈餘管理，或利用企業社會責任作為保護傘以掩蓋盈餘管理的行為。以2005年至2013年獲得遠見雜誌「企業社會責任獎」或天下雜誌「天下企業公民Top 50」之企業為研究對象，並選取配對之企業。實證結果發現企業社會責任與盈餘管理間之關係，沒有證據顯示企業社會責任表現較佳之公司會同時進行盈餘管理。在企業的負面事件及受罰金額與盈餘管理之關係，沒有證據顯示企業社會責任表現良好者會因被公告負面事件的頻率而做盈餘管理，但企業社會責任表現良好者會因負面事件而遭主管機關罰款，罰款金額愈大者，盈餘管理的程度也愈高，表示企業受罰金額與事件重大性程度成正比，當企業被主管機關罰款時，也代表事件的嚴重性較高，便有盈餘管理之誘因。冀望研究結果能提供財務報表使用者作為投資決策的依據，使企業思考社會責任的策略應如何發展，並善盡企業公民之義務。　　This study examines the relationship between corporate social responsibility and earnings management. Through the occurrence of corporate negative events, we investigate whether firms winning corporate social responsibility awards are less likely to perform earnings management. Or firms just use the engagement in corporate social responsibility to conceal earnings management activities. The sample comprised Corporate Social Responsibility Awards of Global Views Monthly Magazine or Top 50 Excellence in Corporate Social Responsibility of CommonWealth Magazine from 2005 to 2013 and matched the corporate social responsibility firms with similar size. The empirical results show that there is no evidence that awarded firms may have earnings management activities simultaneously. In the relationship among corporate negative events, the amount of the fines, and earnings management. There is no evidence that the number of corporate negative events in awarded firms is related to its earnings management. However, the fines of negative events in awarded firms are significantly and positively influence on its earning management. This indicates that there is a positive relation between the amount of the fines and materiality of corporate negative events. The result is projected to provide reference to users of financial statements in investment decisions.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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