隨著企業社會責任觀念之興起，企業追求利潤的同時，應考慮企業行為所影響與受影響的各方，及其利害關係人的利益。因此須透過揭露履行企業社會責任成果，以企業社會責任報告來傳達給社會大眾檢視。近幾年全球經濟不景氣的影響，企業仍希望透過履行社會責任來提昇企業之價值；但有些企業則藉由履行社會責任掩飾盈餘管理的目的。因此，本研究主要目的在探討企業履行社會責任與盈餘管理及財務績效是否有關聯性。
實證結果發現以台灣而言，企業履行社會責任會提高企業整體形象及聲譽，帶來更多之財務績效。而公司傾向透過履行社會責任來維護聲譽，藉以掩飾進行盈餘管理之動機與行為。
The emerge of corporate social responsibility, corporate pursuit of profit at the same time, you should consider the impact of corporate behavior with the affected parties and stakeholders' interests. Therefore subject to corporate social responsibility through the results in order to fulfill corporate social responsibility report to convey to the public view. In recent years, the impact of the global economic downturn, companies still hope to fulfill their social responsibility to enhance corporate value, but there are still companies attempt to use earnings management to manipulate earnings. The purpose of the study is to confer the relationship between corporate social responsibility and financial performance and earnings management.
Based on Taiwan’s data, corporate social responsibility will improve the overall image and reputation, to bring more of the financial performance. The companies tend to maintain social responsibility through reputation, in order to cover up for earnings management motivation and behavior.
