企業社會責任履行對盈餘品質與盈餘評價影響之研究

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Title:	企業社會責任履行對盈餘品質與盈餘評價影響之研究
Authors:	陳怡靜
Contributors:	會計學系
Keywords:	企業社會責任盈餘反應係數盈餘品質
Date:	2010
Issue Date:	2011-11-02 13:23:23 (UTC+8)
Abstract:	本研究目的在於探討企業社會責任履行對盈餘品質與盈餘評價之影響，採用2006至2009年資料進行實證。研究結果顯示，企業社會責任履行較佳公司，有較少盈餘操弄行為，亦即有較高盈餘品質；然市場投資者並未調整其公司盈餘評價水準，此結果可能因企業社會責任意識仍未普及有關。 The purpose of this study is to explore the relationship of the implementation of corporate social responsibility with earnings quality, and the impact of implementing corporate social responsibility on investors perceived value of earnings. To conduct this research, I employ a pair-matched sample, comprising companies receiving the CSR contribution award in the period from 2006 to 2009, and their matched companies. My findings show that companies receiving the CSR award suffer less earnings manipula-tions; that is, those companies are of higher quality in terms of accounting earnings. However, this study provides no evidence that investors give a higher price reaction to the earnings of companies receiving the CSR award. Such results may indicate that market participants do not take account of the award information in their decision mak-ing of firm value.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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