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本文探讨企业社会责任与盈余管理的关联性,以企业发生的负面事件为视角讨论社会责任表现良好企业是否较不会进行盈余管理,或有利用企业社会责任作为保护伞以掩盖盈余管理的行为。实证结果发现,没有证据显示企业社会责任表现较佳的公司会同时进行盈余管理。关于企业的负面事件及受罚金额与盈余管理的关系,没有证据显示社会责任表现良好的企业会因被公告负面事件的频率而做盈余管理,但社会责任表现良好的企业会因负面事件遭主管机关罚款,罚款金额越大的企业,盈余管理的程度也越高,表示企业受罚金额与事件重大性程度成正比,当企业被主管机关罚款时,也代表事件的严重性较高,便有盈余管理的诱因。此外,商誉的影响会反映在财务绩效上,企业会因绩效的波动而出现盈余管理,利用企业社会责任作为保护伞以粉饰财务报表。希望研究结果能为财务报表使用者提供投资决策依据,也可使企业思考社会责任的策略应如何发展。
This article explores the relationship between corporate social responsibility and earnings management and discusses whether corporate social responsibility performance is better than earnings management or corporate social responsibility as an umbrella to mask earnings management from the perspective of negative events. The empirical results show that there is no evidence that companies with better corporate social responsibility perform earnings management at the same time. Regarding the negative events of business and the relationship between penalty amount and earnings management, there is no evidence that enterprises with good social responsibility will make earnings management due to the frequency of negative events being announced. However, those with good social responsibilities may be subject to adverse events by competent authorities Fines, fines larger enterprises, the higher the degree of earnings management, said the amount of corporate penalties and event severity is proportional to the fines of the authorities when the agency also represents a higher degree of seriousness, there will be earnings management The incentive. In addition, the impact of goodwill is reflected in financial performance, with earnings surpluses arising from performance fluctuations and the use of corporate social responsibility as an umbrella to gloss over financial statements. It is hoped that the findings of the study will provide a basis for investment decision making for users of financial statements and will also enable enterprises to think about how social responsibility strategies should evolve.