| 企业社会责任与盈余管理——对深圳A股的实证研究 |
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| 引用本文： | 邓学衷,刘秀梅,李辛欣.企业社会责任与盈余管理——对深圳A股的实证研究[J].长沙理工大学学报(社会科学版),2011,26(3):61-65. |
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| 作者姓名： | 邓学衷 刘秀梅 李辛欣 |
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| 作者单位： | 长沙理工大学,经济与管理学院,湖南长沙,410076 |
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| 基金项目： | 湖南省社科基金，湖南省高校创新平台开放基金项目 |
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| 摘 要： | 企业社会责任有利于减少内部管理人员滥用信息优势,增加财务透明度。论文以深圳A股工业上市公司为样本,运用扩展琼斯模型探讨了企业社会责任与盈余管理之间的关系。研究结果表明:企业社会责任与盈余管理之间呈显著负相关;同时,社会责任行为也可能成为上市公司盈余平滑和在亏损年度调减或调增收益行为的掩护。
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| 关 键 词： | 利益相关者代理理论 盈余管理 净资产收益率 |
CSR and Earnings Management:Evidence from Shenzhen Stock Market |
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| DENG Xue-zhong,LIU Xiu-mei,LI Xin-xin.CSR and Earnings Management:Evidence from Shenzhen Stock Market[J].Journal of Changsha University of Science & Technology,2011,26(3):61-65. |
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| Authors: | DENG Xue-zhong LIU Xiu-mei LI Xin-xin |
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| Institution: | DENG Xue-zhong,LIU Xiu-mei,LI Xin-xin,(School of Economics and Management,Changsha University of Science andTechnology,Changsha,Hunan 410114,China) |
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| Abstract: | In order to increase financial transparency,CSR is important for reducing the manager'abuse of information.Applying the extended Jones model,this paper investigates the relationship between corporate social responsibility and earnings management.The results display that corporate social responsibility and earnings management is a significant negative correlation,more importantly,socially responsible behavior can also be a disguise that listed company undertakes earnings smoothing or reduction in the loss of... |
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| Keywords: | Stakeholder-agency Theory Earnings Management Return on Equity |
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