企业社会责任对真实盈余管理的影响研究——基于分析师关注和内部治理视角  

Impact of Corporate Social Responsibility on Real Earnings Management——Based on the Adjustment of Analysts’Attention and Internal Governance

作　　者：安春明[1] 张蕊蕊 AN Chunming;ZHANG Ruirui

机构地区：[1]北华大学经济管理学院,吉林132013

出　　处：《北华大学学报（社会科学版）》2021年第1期76-85,152,153,共12页Journal of Beihua University(Social Sciences)

摘　　要：随着社会大众对企业社会责任关注度的提高,企业社会责任的履行是否有助于提高财务报告质量越来越受到社会各界的关注。本文以2012—2018年沪深两市A股上市公司为研究样本,考察了企业社会责任对真实盈余管理的影响,以及分析师关注与内部治理的调节作用。结果表明:企业社会责任抑制了真实盈余管理,分析师关注与公司内部治理均能负向调节二者之间的关系,且两者在调节过程中存在互补关系。企业社会责任政策的实施取得了有效成果,政府部门应该加强对企业社会责任的监管,鼓励企业积极承担社会责任。As the public pay more attention to corporate social responsibility,whether the fulfillment of corporate social responsibility can improve the quality of financial reports has attracted more and more attention from all walks of life.This article uses A-share listed companies in Shanghai and Shenzhen stock exchanges from 2012 to 2018 as a research sample to examine the impact of corporate social responsibility on real earnings management,as well as the moderating effect of analysts’attention and internal gover-nance.The results show that:corporate social responsibility inhibits real earnings management,analysts’attention and corporate internal governance can negatively regulate the relationship between the two,and there is a complementary relationship between them in the process of adjustment.The research conclusion shows that the implementation of corporate social responsibility policies has achieved effective results,and government departments should strengthen the construction of corporate social responsibility and encourage enterprises to actively assume social responsibility.

关 键 词：企业社会责任 真实盈余管理 分析师关注 内部治理 

分 类 号：F275[经济管理—企业管理]