淡江大學機構典藏:Item 987654321/106040
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62797/95867 (66%)
造訪人次 : 3730516      線上人數 : 624
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/106040


    題名: The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism
    作者: Cheng, Chia-Ling;Kung, Fan-Hua
    關鍵詞: Government policy;Corporate social responsibility;Accounting conservatism;Earnings quality
    日期: 2016-02-10
    上傳時間: 2016-04-22 13:16:26 (UTC+8)
    出版者: Emerald Group Publishing Limited
    摘要: Purpose
    – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry.

    Design/methodology/approach
    – The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute.

    Findings
    – Empirical evidence indicates that the government-mandated CSR policy may be sufficient to induce conservative financial reporting. However, due perhaps to political affiliations, the evidence to support this claim is weaker for state-owned enterprises (SOEs) than for non-SOEs.

    Originality/value
    – The findings provide a deeper understanding of the potential role of CSR in firms. The results also provide evidence on the dynamics between CSR activities and the reporting behavior of managers. These findings have important implications for investors, analysts and regulators.
    關聯: Review of Accounting and Finance 15(1), pp.2-20
    DOI: 10.1108/RAF-12-2014-0135
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML243檢視/開啟
    The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism.pdf155KbAdobe PDF2檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋