企业社会责任表现与盈余管理方式的综合分析——基于经济政策不确定性的调节作用被引量：1

A Comprehensive Analysis of Corporate Social Responsibility Performance and Earnings Management——Regulatory Effect Based on Uncertainty of Economic Policy

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摘要 [目的/意义]企业履行社会责任,其动机可能出于道德行为的考虑,也可能出于机会主义行为的考虑。对此,文章从企业盈余管理的方式出发,实证分析我国上市企业履行社会责任表现,从而掲示企业社会责任表现的真正目的。这不仅对企业履行社会责任具有指导意义,而且对于治理企业不道德行为也具有现实意义。[方法/过程]文章选择2007—2016年沪深A股上市公司的2516家企业,共计16154个研究样本,来研究经济政策不确定背景下企业社会责任表现与不同盈余管理方式之间的关系。[结果/结论]研究发现:企业良好的社会责任表现能够抑制盈余管理行为。经扩展研究还发现,企业社会责任表现是一种道德行为,而且随着宏观经济政策不稳定性的增加,企业社会责任表现对盈余管理的抑制作用会有所降低。 [Purpose/Significance] The fulfillment of social responsibility by enterprises may be based on the consideration of ethical behavior and may also be considered in opportunistic behavior. In this regard, the paper starts from the way of enterprise earnings management, empirically analyzes the performance of China’s listed companies in fulfilling their social responsibilities, thus showing the true purpose of corporate social responsibility performance. This not only has guiding significance for enterprises to fulfill their social responsibilities, but also has practical significance for managing unethical behaviors of enterprises.[Method/Process] The paper selected 2516 companies from 2007 to 2016 Shanghai-Shenzhen A-share listed companies, a total of 16,154 research samples to study the relationship between corporate social responsibility performance and different earnings management methods under the background of economic policy uncertainty.[Result/Conclusion] The study finds that good corporate social responsibility performance can inhibit earnings management behavior. The extended research also finds that corporate social responsibility performance is a moral behavior, and as the instability of macroeconomic policies intensifies, the inhibition of corporate social responsibility performance on earnings management will be reduced.

作者杨金磊王珍奇 Yang Jinlei;Wang Zhenqi(School of Economics and Management, Zaozhuang College;Bank of China Zaozhuang Branch, Zaozhuang, Shandong 277110, China)

机构地区枣庄学院经济与管理学院中国银行枣庄分行

出处《西部经济管理论坛》 2019年第2期85-96,共12页 West Forum on Economy and Management

关键词企业社会责任应计盈余管理真实活动盈余管理经济政策不确定性 corporate social responsibility accrued earnings management real-life earnings management uncertainty of economic policy

分类号 F275 [经济管理—企业管理]