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    题名: 企業社會責任與實質活動盈餘管理:中國之實證
    其它题名: Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China
    作者: 孔繁華;林凱薰;王貞靜
    关键词: corporate social responsibility (CSR);earnings management;real operating activities;government policy;企業社會責任(CSR);盈餘管理;實質活動;政府政策
    日期: 2017-04-01
    上传时间: 2017-07-04 02:10:59 (UTC+8)
    出版者: 中華會計教育學會
    摘要: This paper investigates whether corporate social responsibility (CSR) can constrain real activities earnings management (REM), focusing on the legitimacy pressures of CSR compliance in the Chinese context. The distinctive setting of the role of government in CSR allow us to draw new inference. We find that contrary to the criticism that mandated CSR policies is simply window dressing, strong CSR performers are more ethical in their reporting behaviors because they have incentives to maintain good relationship with stakeholders. However, the relationship is weaker for state-owned enterprises (SOEs), which suggests that SOEs tend to engage CSR to shape perceptions of their political legitimacy. Due to their lower level of managerial discretion over CSR activities, managers of SOEs tend to use CSR as their entrenchment strategy. Our results are also robust when controlling for the endogeneity of CSR.
    關聯: 中華會計學刊 12(S), 頁537-574
    DOI: 10.6538/TAR.2017.12S.06
    显示于类别:[會計學系暨研究所] 期刊論文


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