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Study On The Relationship Between Corporate Social Responsibility And Real Activity Earning Management Based On Market Competition

Posted on:2017-06-27Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y DuFull Text:PDF
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Since the last century,earning management has become an important research topic in corporate governance.At present,researchers turned to study about real earning management activities which are more flexible and concealed.Under the background of corporate social responsibility issues rising,people required the enterprises to pay attention to their own development and fulfill social responsibility.Enterprises should disclosure of social responsibility report timely and accept public supervision.People use social responsibility as a measure to figure out whether the enterprise is moral or not.How social responsibility affects its real activity earning management becomes the focus of attention.This paper try to figure out how social responsibility affects its real activity earning management and will focus on considering the influence of market factors on the relationship between the two.In this paper,through the normative research,we use the application of moral theory,social responsibility theory and market competition to explore the relationship between social responsibility and real earnings management activities,and further considering the influence of market factors on the relationship between the two.The paper also puts forward opinions and suggestions,hope that the enterprises can better fulfill the social responsibility,and disclosure the real financial information.This paper also introduces the existing problems and problems,hoping to provide ideas for future researchers and research direction.This article selects 2012-2014 Shanghai and Shenzhen two A shares on the main board of listing corporation as a sample study found to demonstrate:(1)Negative correlation between social responsibility and real earnings management activities of enterprises,based on the moral social responsibility information(2)In addition to their own characteristics influence,market competition affect corporate social responsibility and disclosure of relevant information motivation the product is facing,product competition is small,negative correlation between social responsibility and real earnings management activities is weak(3)Consider the property industry,a negative correlation between the higher degree of monopoly industry social responsibility and real earnings management activities more weak,on the contrary,a higher degree of market competition will be the formation of moral constraints on enterprises,encourage enterprises to disclose social responsibility ethics.The research content of this paper is divided into the following five parts:The first part is the introduction,which introduces the research background and significance of the paper,and then introduces the research framework,content and research methods;The second part is the literature review,which summarizes the influencing factors of earnings management and the research of the relationship between the domestic and foreign scholars on the relationship between the industry competition,the social responsibility and the earnings management;The third part for the theoretical analysis and the research hypothesis,the main part of the concept of social responsibility definition,and introduces the theoretical basis for the study of,including principal agent theory,stakeholder theory,impression management theory and social responsibility related theory etc..Finally,based on the theoretical analysis,we put forward the research hypothesis.The fourth part analysis based on the theories.Firstly this part constructs the research model and introduces the definition of variables and measure standard and choice of the data sources and sample.Secondly the data for descriptive statistics from the characteristics and a preliminary understanding of the data;thirdly,using Pearson correlation coefficients analysis method to carry on the variable correlation check.Fourthly,the conclusion of this paper is proved by the data.The fifth part is the conclusion and suggestion,on the part of the conclusion of the study statement proposed the innovation of this paper and put forward policy recommendations.The research has some limitations,at the end of the article the research limitations and further prospects.
Keywords/Search Tags:Corporate Social Responsibility, Real Activity Earning Management, Market Competition
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