企業社會責任及高階經理人薪酬對盈餘管理之影響：中國之實證

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题名:	企業社會責任及高階經理人薪酬對盈餘管理之影響：中國之實證 The Impact of Corporate Social Responsibility and Top Management Compensation on Earnings Management: Evidence from China
作者:	周昀靜 Chou, Yun-Ching
贡献者:	會計學系
关键词:	企業社會責任高階經理人薪酬盈餘管理 corporate social responsibility top management compensation earnings management
日期:	2014-06
上传时间:	2014-09-26 16:34:40 (UTC+8)
摘要:	近年來，中國經濟大幅成長，在國際上的經濟、金融地位也愈為重要，本研究檢視在中國政府積極推動企業社會責任的環境之下，中國企業對高階主管之薪酬制度中其激勵性效果對盈餘管理的關係；本研究根據以往企業社會責任對盈餘管理的研究大致上有兩種類型之結果，一是財務報導透明度假說，企業積極履行企業社會責任，公司透明度較高，進而較不會從事盈餘管理之行為；一是機會主義假說，企業透過履行企業社會責任以利企業的聲望及聲譽提升，作為自我投機的行為掩飾，本研究將利用上述兩種假說檢定進行企業社會責任對盈餘管理影響之探討。本研究係以中國社會科學院發布之企業社會責任藍皮書的企業為研究對象，研究樣本為2010年至2012年公司共305筆樣本資料。並將企業社會責任劃分為責任管理、市場責任、社會責任、環境責任、社會責任發展指數等五個構面。實證結果顯示高階經理人激勵性薪酬越高，則盈餘管理程度越高；企業社會責任各構面績效愈高，則盈餘管理程度越低，企業社會責任各構面對盈餘管理之關係均支持財務報導透明度假說。 China has played a crucial role in world economics, along with its rapid economic growth in recent years. In order to maintain permanent growth, China encourages its listing companies to take more social responsibility and use more incentive compensation in the structure of management compensation. In this connection, prior studies reached competing arguments with the relationship between CSR performance and earnings management. Some argues that companies with better CSR performance are more willing to be transparent and thus are less likely to manipulate their earnings. Others argue that managers are opportunistic and may have incentive to manipulate their earnings especially when companies have better CSR performance. Based on this, This research explore this issue by investigating the impact of CSR performance and incentive compensation on earnings management. To conduct this research, listing companies which have CSR reporting are used as the sample. The empirical results show that companies with higher incentive compensation experience more earnings management, while companies with higher CSR performance have less earnings management. In summary, the findings of this research lend support to the financial reporting transparency contention.
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