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论文编号：	6519
作者编号：	2120122539
上传时间：	2014/6/13 12:26:06
中文题目：	企业社会责任报告与盈余管理关系的实证研究
英文题目：	Empirical Study on the relationship between corporate social responsibility reporting and earnings management
指导老师：	李姝
中文关键字：	企业社会责任，信息不对称，盈余管理，社会责任报告
英文关键字：	corporate social responsibility, information asymmetry, earnings management, social responsibility report
中文摘要：	近年来，企业的社会责任活动及其信息披露在世界各地都受到了广泛的重视并取得了长足的发展，中国也不例外。尤其是最近几年，很多大型上市公司，甚至中小型上市公司都已经开始定期主动地披露社会责任报告，与投资者进行企业社会责任方面的沟通。上市公司披露社会责任报告有助于利益相关者更好地了解企业，减少利益相关者的信息不对称。管理层的盈余管理行为是为了满足私人利益，其存在的重要原因就是信息不对称，管理层握有信息优势，那么，企业披露社会责任报告是否会减少信息不对称，抑制盈余管理行为呢？ 本文首先介绍了选题的背景和意义，回顾了利益相关者理论、信息不对称理论等相关理论，并在文献综述部分总结了与社会责任和盈余管理相关的国内外文献，包括对盈余管理动机的研究以及社会责任与盈余管理之间的关系等。 其次是文章的实证部分，本文的研究对象为沪深两市的A股上市公司。本文采用多元线性回归模型，共提出三个假设，首先验证了披露社会责任报告与盈余管理之间存在负相关关系；接着结合我国实际情况，将披露了社会责任报告的上市公司分为强制披露和自愿披露两组，运用分组t检验的方法，研究发现强制披露组和自愿披露组的盈余管理程度不存在显著差异；另外，在披露了社会责任报告的上市公司中，本文还引入社会责任报告质量，研究发现社会责任报告质量越高，上市公司盈余管理程度越低。 最后，根据前文介绍的企业社会责任实践经验和发展趋势，以及本文的实证结果，提出了改善我国企业社会责任现状的建议。
英文摘要：	In recent years, corporate social responsibility and its disclosure have attracted much attention and have achieved considerable development in many countries, including China. Especially in recent years, many large listing corporations, even small and medium-sized ones have begun disclose regularly and actively. And corporate social responsibility is viewed as communication with investors. Listing corporations disclosed these reports help stakeholders to better understand the enterprise and reduce information asymmetry. And earnings management is to satisfy private interests and an important reason is asymmetry. Obviously, managers have the information advantage. So, whether the disclosure reduces the information asymmetry and the earnings management behavior or not, this is a question. This paper first introduces the background and significance; second reviews the stakeholder theory and asymmetric information theory; third summarizes related literature at home and abroad, including the motives and the relationship. Forth part is the empirical part. The research object of this paper is the listing corporations of A shares. In this paper, we used multiple linear regression models and put forward three hypotheses. First, we found out that the disclosure of CSR report was negatively related to earning management. Then, we divided listing corporations into two groups of mandatory and voluntary disclosure, according to current situation. We used the method of grouping t test and found no significant difference between two groups. Besides, we introduced the quality of CSR report and found that the higher the quality, the lower level of earning management. According to previous research, the last part of the paper put forward suggestions on how to improve the situation of corporate social responsibility.
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