A Study On The Impact Of Social Responsibility Disclosure Of Listed Companies On Earnings Management

With the development of market economy,the measure of the situation of business operation and market participation tends to be diversified.With the listed companies in the market share and increase the proportion of the contradiction between the system in the development process of the management and the owner of the development,the quality of accounting information is beco ming more and more problems.However,modern enterprise as a product of organic unity of modern society,it has been transferred from a simple profit to a diverse development,and its social responsibility is an important measure of social trust.However,this corporate social responsibility,the voluntary disclosure and mandatory disclosure of the combination of the two has the necessity and feasibility of coexistence,but in practice there are still some difficulties.For this,based on the earning manageme nt of accounting as the research object,aiming at different enterprises of different social responsibility disclosure will under the earning management quantitative study,analyzes the relationship between them.On the basis of studying the influencing factors of social responsibility information disclosure,the empirical research of earnings management and the correlation research between social responsibility and earnings management,this paper studies the social responsibility theory,earnings manage ment theory,Theory and principal-agent theory,and analyzes the social responsibility information quality and earnings management degree of listed companies from the perspective of social responsibility information disclosure intention.Based on the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2012 to 2014,this paper divides the social responsibility disclosure of listed companies into compulsory disclosure group and voluntary disclosure group by means of normative research and empirical research.Information quality,earnings management and social responsibility information quality and earnings management of the correlation between the comparative analysis.The innovation of this paper divides the listed companies into the information disclosure of compulsory social responsibility and the disclosure of voluntary social responsibility,and studies the impact of the two methods of disclosure on the quality of social responsibility information and earnings management of listed companies.This paper finds that the mandatory disclosure of social responsibility can improve the quality of social responsibility information of listed companies,and suppress the earnings management behavior,which enriches the theoretical content of related research.