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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/76849
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/76849


    Title: 企業社會責任與盈餘平穩化之關聯性
    The relationship between corporate social responsibility and earnings smoothing
    Authors: 邱譯模
    Chiu, I Mo
    Contributors: 詹凌菁
    Chan,Ling Ching
    邱譯模
    Chiu,I Mo
    Keywords: 企業社會責任
    盈餘平穩化
    資訊不對稱
    Corporate social responsibility
    Earnings smoothing
    Information asymmetry
    Date: 2015
    Issue Date: 2015-07-27 11:19:50 (UTC+8)
    Abstract: 本文探討重視企業社會責任的公司在盈餘報導時是否會透過盈餘管理的手段使盈餘呈現平穩化的形態,研究對象為美國上市公司,涵蓋期間為2005年至2013年間。研究結果顯示企業社會責任與盈餘平穩化呈現顯著的正向關係,意謂著重視企業社會責任的公司將盈餘平穩化視為管理目標,接著,進而探討良好的企業社會責任公司中是否因為資訊不對稱越嚴重而使盈餘平穩化的情形更明顯。實證結果顯示,資訊不對稱對企業社會責任與盈餘平穩化之關聯沒有影響。
    This study examines whether more socially responsible firms in the US are likely to engage in earning smoothing during 2005 – 2013. The empirical result of this study shows a positive relationship between corporate social responsibility and earnings smoothing. This implies that socially responsible firms set earnings smoothing as a management goal. Furthermore, this study explores whether the positive relationship between corporate social responsibility and earnings smoothing is more pronounced among firms with severe information asymmetry between managers and investors. Results indicate that the degrees of information asymmetry do not have an impact on the relationship between corporate social responsibility and earnings smoothing.
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    Description: 碩士
    國立政治大學
    會計研究所
    102352038
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353038
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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