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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/94167

    Title: 盈餘管理、永續性認證與永續性報告資訊品質之關聯性研究
    Other Titles: Study on the relationships among earning management,sustainability assurance and sustainability information quality
    Authors: 李欣樺;Li, Hsin-Hua
    Contributors: 淡江大學會計學系碩士班
    徐志順;Hsu, Chih-Shun
    Keywords: 盈餘管理;永續性認證;永續性報告資訊品質;earning management;Sustainability Assurance;Sustainability Information Quality
    Date: 2013
    Issue Date: 2014-01-23 14:06:07 (UTC+8)
    Abstract: 隨著全球環保及道德意識之高漲,企業除了為了股東追求利潤極大化之外,亦須同時兼顧環境與社會變遷所帶來之影響,負起日益受到重視的社會責任。企業為因應此永續發展經濟型態的轉變及提升企業本身之形象與聲譽,積極地實踐企業社會責任之相關活動,並編製成永續性報告書,供社會大眾檢視其非財務面之資訊。
    With the increase of environmental protection awareness and ethical consciousness, the firms not merely pursuit the profit maximization for shareholders, but they should be responsible for social and environment. In response to changes of these situations, the firms aggressively take corporate social responsibility (CSR) into their activities and disclose such sustainable information to the public.
    When the managers’ interests are contrary to the firms, they always use their private information to enhance the earnings. This study discusses whether the managers implement CSR based on the notion of concealing their immoral behaviors or the notion of the responses to stakeholders.
    Previous study shows that sustainability assurance can enhance the quality of non-financial information and can also reduce information asymmetries between investors and firms. However, this study aims to investigate the relationship between sustainability assurance and sustainability information quality when the firms manage its earning.
    The study results indicate that the sustainability information quality would be higher in the low level of earning management. This suggests that when the sustainability information quality is good, it reduces the incentive of earning management, and the managers implement more CSR activities to meet stakeholders’ expectations. Furthermore, when sample is divided into assured firms group and non-assured firms group, the results show that sustainability assurance moderates the relationship between earning management and sustainability information quality.
    Different from the previous study which adopted agency theory, the study explores the relationship between earning management and sustainability information quality based on stakeholder theory. In addition, the study can offer not only value in investors’ decisions but also a comprehensive understanding for the public on non-financial disclosure and voluntary sustainability assurance.
    Appears in Collections:[會計學系暨研究所] 學位論文

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