近年來國內爆出一系列的重大食品安全問題事件，顯示部分食品產業可能為了自身的利益進行盈餘操弄，金管會為此強行要求食品產業編製企業社會責任報告書，是否編製企業社會責任報告書後會影響盈餘管理程度是本研究的目的之一，而食品產業是否比其他產業較會進行盈餘管理亦為本研究之目的。
本研究以2013年至2014年台灣上市櫃公司為樣本，利用SPSS進行研究模型設計並加以實證分析。本研究結果顯示：編製企業社會責任報告書對盈餘管理呈現些微負向關係，亦即有編製的公司較不會進行盈餘管理。而另研究結果亦顯示食品產業對盈餘管理呈現負向關係然未達顯著水準，亦即表示有編製報告書後食品產業與其他產業盈餘管理行為不具差異性。
Taiwan has happened a series of serious food safety sandal recent years. It shows that food industry might manipulate earnings for their own interest. Therefore, the Financial Supervisory Commission regulates the food industry to publish a corporate social re-sponsibility report. One of research purposes is to explore whether to publish a corporate social responsibility report will influence the degree of earnings management. The other purpose is to examine whether the food industry will more manipulate earnings than other industries.
This research adopts samples of listed companies of Taiwan from 2013 to 2014. It has applied SPSS to design models and conduct empirical analyses. The research result shows that it has slight negative correlated between publishing a corporate social re-sponsibility report and earnings management. It means that those companies with pub-lishing a corporate social responsibility report are not likely to manipulate earnings. In addition, the result also shows that insignificant and negative correlated between food industry and earnings management. It means that food industry after publishing a cor-porate social responsibility report will be no difference with other industries in earnings management.
