企業社會責任履行與董事會獨立性對盈餘管理行為之影響：中國上市公司之實證

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题名:	企業社會責任履行與董事會獨立性對盈餘管理行為之影響：中國上市公司之實證 The Impact of Corporate Social Responsibility and Board Independence on Earnings Management: Evidence from China
作者:	林美如 Lin, Mei-Ju
贡献者:	會計學系
关键词:	實質盈餘管理應計數盈餘管理企業社會責任董事會獨立性 real earnings management accrual-based earnings management corporate social responsibility board independence
日期:	2014-06
上传时间:	2014-09-30 17:24:15 (UTC+8)
摘要:	本研究在於探討企業社會責任履行、董事會獨立性對盈餘管理行為之影響，研究中以2010至2012年中國大陸上海與深圳證券交易所之上市公司為研究對象，分別採用應計數盈餘管理與實質活動盈餘管理作為盈餘品質之衡量，進行實證研究。實證結果指出，企業社會責任履行與實質盈餘管理呈負向關係，顯示企業社會責任履行較佳之公司較不會從事實質盈餘管理活動；然本研究並未發現，企業社會責任履行與應計數盈餘管理具有顯著關係。董事會獨立性與實質盈餘管理亦呈負向關係，顯示董事會獨立性越高之企業較不會從事實質盈餘管理；而本研究並未發現董事會獨立性與應計數盈餘管理具顯著關聯性。此實證結果隱含，董事會獨立性較高之公司或較善盡企業社會責任義務之公司，其盈餘品質較高。另外，本研究發現，企業社會責任履行較佳公司獨立性董事比率愈高，反而盈餘管理行為較多。 This study aims to examine the impact of CSR performance and board inde-pendence on earnings management. To address this issue, I use a sample from com-panies listed in the Shanghai and Shenzhen stock exchanges from 2010 to 2012, and employ accruals-based and real activity-based earnings management measures. The results show that CSR performance is negatively associated with real earnings man-agement, indicating that companies with better CSR performance have less real management activity. However, this study did not detect any significant relationship between CSR performance and accruals earnings management. This research also demonstrates that board independence is negatively related to real activity manage-ment, showing that companies with more independent directors are less likely to ma-nipulate their earnings. In the same vein, this research did not find any relationship between board independence and accruals earnings management. Moreover, my findings point out that independent directors in higher CSR performance companies have less impact on real activity management.
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