基于社会责任与盈余管理关系的企业社会责任动机分析
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摘要
文章从企业社会责任与盈余管理关系的角度,研究企业履行社会责任的动机。结果发现:企业社会责任与盈余管理之间存在显著的正相关关系,表明企业履行社会责任的动机更多的可能性是出于管理层私利的机会主义投机行为;进一步考察企业的股权性质和地区差异后发现,上述动机在国有和中西部地区的企业中更为明显。
This paper studies the motivation of the corporate social responsibility from the perspective of the relationships between the corporate social responsibility and the earnings control.The investigation results show that there appears a significant positive correlation between the corporate social responsibility and the earnings management,which indicates that the corporate implementation of the social responsibility is most probably motivated by the self-interest speculative behaviors of the managers.The further investigation on the corporate ownership property and the regional differences demonstrates that the speculative motivation of the state-owned corporations and the corporations located in the central and western regions is more conspicuous.
This paper studies the motivation of the corporate social responsibility from the perspective of the relationships between the corporate social responsibility and the earnings control.The investigation results show that there appears a significant positive correlation between the corporate social responsibility and the earnings management,which indicates that the corporate implementation of the social responsibility is most probably motivated by the self-interest speculative behaviors of the managers.The further investigation on the corporate ownership property and the regional differences demonstrates that the speculative motivation of the state-owned corporations and the corporations located in the central and western regions is more conspicuous.
引文
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[7]朱敏,施先旺.郭艳婷.企业社会责任动机:于公还是于私——基于中国上市公司盈余质量的经验证据[J].山西财经大学学报,2014,(11).
[8]吴联生,王亚平.盈余管理程度的估计模型与经验证据:一个综述[J].经济研究,2007,(8).
[9]杨兴全,张照南.制度背景、股权性质与公司持有现金价值[J].经济研究,2008,(12).
[10]李寿喜.产权、代理成本和代理效率[J].经济研究,2007,(1).
[2]Kim Y,Park M S,Wier B.Is Earnings Quality Associated With Corpo-rate Social Responsibility?[J].The Accounting Review,2012.87(3).
[3]Kothari S P,Leone A J,Wasley C E.Performance Matched Discretion-ary Accrual Measures[J].Journal of Accounting and Economics,2005,39(1).
[4]Cohen D A,Dey A,Lys T Z.Real and Accrual-based Earnings Man-agement in the Pre-and Post-Sarbanes-Oxley Periods[J].The Ac-counting Review,2008,83(3).
[5]吉利,何熙琼,毛洪涛.“机会主义”还是“道德行为”?——履行社会责任公司的盈余管理行为研究[J].会计与经济研究,2014,(5).
[6]李伟阳,肖红军.企业社会责任的逻辑[J].中国工业经济,2011,(10).
[7]朱敏,施先旺.郭艳婷.企业社会责任动机:于公还是于私——基于中国上市公司盈余质量的经验证据[J].山西财经大学学报,2014,(11).
[8]吴联生,王亚平.盈余管理程度的估计模型与经验证据:一个综述[J].经济研究,2007,(8).
[9]杨兴全,张照南.制度背景、股权性质与公司持有现金价值[J].经济研究,2008,(12).
[10]李寿喜.产权、代理成本和代理效率[J].经济研究,2007,(1).