本文選題：企業(yè)社會(huì)責(zé)任　切入點(diǎn)：應(yīng)計(jì)盈余管理　出處：《中國(guó)管理科學(xué)》2017年05期 　論文類(lèi)型：期刊論文

【摘要】：本文以滬深兩市A股制造業(yè)上市公司為研究對(duì)象,基于2012-2014年的面板數(shù)據(jù),運(yùn)用STATA 12探討企業(yè)社會(huì)責(zé)任對(duì)應(yīng)計(jì)和真實(shí)盈余管理的不同影響。對(duì)于企業(yè)社會(huì)責(zé)任的衡量,本文運(yùn)用因子分析法構(gòu)建了我國(guó)制造業(yè)企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系,將科技創(chuàng)新、質(zhì)量安全等納入評(píng)價(jià)體系中,將各企業(yè)的綜合得分作為社會(huì)責(zé)任的衡量指標(biāo);對(duì)于應(yīng)計(jì)盈余管理的計(jì)量,本文運(yùn)用修正的瓊斯模型;對(duì)于真實(shí)盈余管理的計(jì)量,本文借鑒Roychowdhury的做法將異常的產(chǎn)品成本、經(jīng)營(yíng)活動(dòng)凈流量、酌量性費(fèi)用三部分的綜合指標(biāo)作為真實(shí)活動(dòng)盈余管理的衡量指標(biāo)。研究結(jié)果發(fā)現(xiàn):制造業(yè)上市公司會(huì)同時(shí)進(jìn)行應(yīng)計(jì)和真實(shí)盈余管理兩種方式,且企業(yè)社會(huì)責(zé)任與應(yīng)計(jì)盈余管理、真實(shí)盈余管理均呈顯著的負(fù)相關(guān)關(guān)系,這表明企業(yè)履行社會(huì)責(zé)任是一種道德行為,履行社會(huì)責(zé)任好的企業(yè),其信息披露更加透明,從而抑制盈余管理行為。此研究結(jié)果進(jìn)一步豐富了企業(yè)社會(huì)責(zé)任與盈余管理的相關(guān)研究,對(duì)制造業(yè)的監(jiān)管提供了指導(dǎo)性建議。
[Abstract]:Based on the panel data from 2012 to 2014, this paper discusses the different impacts of corporate social responsibility (CSR) and real earnings management on CSR and real earnings management in Shanghai and Shenzhen A-share manufacturing companies, and measures corporate social responsibility (CSR) based on the panel data from 2012-2014. This paper constructs the evaluation system of the social responsibility of manufacturing enterprises in our country by using factor analysis method, including scientific and technological innovation, quality safety and so on, and takes the comprehensive score of each enterprise as the measure index of social responsibility. For the measurement of accrual earnings management, this paper uses the modified Jones model, for the measurement of real earnings management, this paper uses the practice of Roychowdhury to make abnormal product cost, net flow of operating activities, The comprehensive index of three parts of discretionary cost is used as a measure of earnings management in real activities. The results show that listed companies in manufacturing industry carry out both accrual and real earnings management, and corporate social responsibility and accrual earnings management. Real earnings management has a significant negative correlation, which indicates that corporate social responsibility is a kind of moral behavior, good performance of social responsibility enterprises, its information disclosure is more transparent, The results further enrich the research on corporate social responsibility and earnings management, and provide some guidance suggestions for the supervision of manufacturing industry.
【作者單位】： 煙臺(tái)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：山東省社會(huì)科學(xué)規(guī)劃基金青年項(xiàng)目(13DJJJ22)
【分類(lèi)號(hào)】：F270;F406.7;F425;F832.51

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