商业银行社会责任与盈余管理  

Social Responsibility of Commercial Banks and Earnings Management

作　　者：艾林[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《区域金融研究》2012年第9期36-42,共7页Journal of Regional Financial Research

基　　金：中央高校基本科研业务重大自主项目(CDJSK1001);中央高校基本科研业务一般项目(CD JXS11021113)

摘　　要：本文以2007～2010年间中国上市银行为样本,实证检验了商业银行社会责任与盈余管理之间的关系,研究结果发现,商业银行社会责任与盈余管理间存在"道德标准说",即商业银行更加重视履行社会责任的道德观。具体而言,商业银行社会责任与盈余管理间存在显著地负相关关系,即履行社会责任越好的商业银行,其盈余管理程度越低。This paper, using the data of China＇ s listed commercial banks between 2007-2010, empirical test the relationship between social responsibility of commercial banks and earnings management. Study finds, there is ＇ moral standard＇ between social responsibilities of commercial banks and earnings management, which means commercial banks pay more attention to the social responsibilities of morality. In particular, there is the significantly negative cor-relation between social responsibility of commercial banks and earnings management. The better the commercial bank has social responsibility, the lower of earnings management.

关 键 词：商业银行 社会责任 盈余管理 道德标准说 

分 类 号：F830.33[经济管理—金融学]