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系統識別號 U0002-2406201300124300
中文論文名稱 企業社會責任與盈餘品質之關聯性-以中國企業為實證
英文論文名稱 The association between corporate social responsibility and earnings quality: Evidence from China
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 101
學期 2
出版年 102
研究生中文姓名 劉家妏
研究生英文姓名 Chia-Wen Liu
學號 600600042
學位類別 碩士
語文別 中文
口試日期 2013-06-13
論文頁數 82頁
口試委員 指導教授-孔繁華
委員-賴丞坡
委員-丁誌魰
中文關鍵字 中國企業社會責任  盈餘管理  盈餘穩健性  盈餘品質 
英文關鍵字 Corporate social responsibility  Earnings management  Earnings conservatism  Earnings quality 
學科別分類
中文摘要 本研究主要探討在中國政府積極推動企業社會責任之下,中國上市公司從事企業社會責任活動是否會提升其盈餘品質。然而,基於中國政府對資本市場發展的嚴重干預、會計監管機制的獨特性,提供了本文絕佳實證環境,得以探討企業履行社會責任與盈餘品質之關聯性。本文以2007年至2009年中國上市公司為樣本,企業社會責任係採用上海國家會計學院(SNAI)社會責任評分,盈餘品質則以應計項目盈餘管理、實質活動盈餘管理以及盈餘穩健性加以衡量。本研究針對盈餘穩健性除運用Basu (1997)模型外,更以Ball and Shivakumar (2005)模型和Khan and Watts (2009)所提出的C_Score來衡量盈餘穩健的程度。實證結果發現,中國企業社會責任與應計項目和實質活動盈餘管理皆呈負向關係,與盈餘穩健性則呈正向關係,亦即中國上市公司企業社會責任之履行有助於盈餘品質的提升。本文更進一步針對國有企業檢視其企業社會責任與盈餘品質之關聯性,實證結果發現,國有企業社會責任之履行與應計項目和實質活動盈餘管理皆呈正向關係,與盈餘穩健性則呈負向關係,亦即國有企業履行企業社會責任會降低其盈餘品質。
英文摘要 The study investigates whether earnings quality will increase with the extent of corporate social responsibility engaged by the listed firms in China.However based on the Chinese government serious intervention on the development of the capital market, and the unique nature of the accounting regulatory mechanisms that provide the study excellent empirical environment. Be able to explore the association between corporate social responsibility and earnings quality, the study uses Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges between 2007 to 2009 as the research sample, adopts Shanghai National Accounting Institute (SNAI) established social responsibility ratings. In addition, the study measures earning quality by employing accruals, real activities earnings management and earnings conservatism. The empirical results show a significantly positive relationship between corporate social responsibility and earnings quality, indicating that corporate social responsibility in China will improve the quality of earnings. The study further investigates the corporate social responsibility performance of the state-owned enterprises. The empirical results indicate that the relationship between corporate social responsibility and earnings quality differs between state-owned and non-state-owned enterprises. State ownership weakens the positive correlation between corporate social responsibility and the quality of earnings.
論文目次 目錄
第壹章 緒論1
第一節 研究背景與動機1
第二節 研究目的4
第三節 研究架構5
第貳章 文獻回顧與假說建立7
第一節 企業社會責任7
第二節 盈餘品質21
第三節 企業社會責任與財務績效之關聯性30
第四節 企業社會責任與盈餘品質之關聯性34
第參章 研究方法39
第一節 資料來源與樣本選取39
第二節 變數定義40
第三節 實證模型46
第肆章 實證結果50
第一節 敘述性統計50
第二節 相關分析52
第三節 迴歸分析54
第四節 敏感性測試61
第伍章 研究結論、限制及建議68
第一節 研究結論68
第二節 研究限制70
第三節 研究建議70
參考文獻71
中文文獻71
英文文獻71

表目錄
表3-1 樣本篩選過程39
表3-2 SNAI社會責任評分構面與項目44
表4-1 樣本敘述統計量51
表4-2 PEARSON相關係數表53
表4-3 企業社會責任與財務績效迴歸分析54
表4-4 企業社會責任與應計項目盈餘管理迴歸分析56
表4-5 企業社會責任與實質活動盈餘管理迴歸分析58
表4-6 以BASU (1997)模型衡量之盈餘穩健性迴歸分析60
表4-7 以BALL AND SHIVAKUMAR (2005)模型衡量之盈餘穩健性迴歸分析64
表4-8  以KHAN AND WATTS (2009)模型衡量之盈餘穩健性迴歸分析67

圖目錄
圖1-1 研究流程圖6
圖2-1 CARROLL (1991)企業社會責任金字塔模型9
圖2-2 SCHWARTZ AND CARROLL (2003)的企業社會責任三個主要範疇模型9


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