企业会计稳健性与社会责任报告印象管理
发布时间：2018-11-21 20:10
【摘要】：本文以2009~2014年披露社会责任报告的中国A股上市公司为样本,实证分析了会计稳健性与企业社会责任报告印象管理之间的相关关系。研究结果表明,企业会计稳健性与社会责任报告印象管理之间并非单调的线性关系,而是存在倒U型关系;进一步对样本分组分析发现,上述现象在非国有企业和非环境敏感行业中更为显著。这说明当会计稳健性较低时,企业会提高社会责任报告印象管理程度,而当会计稳健性达到一定程度后,企业社会责任报告印象管理行为就逐渐减少。本文研究结果丰富了企业社会责任报告印象管理的相关经验研究,对提高企业社会责任报告质量及投资者保护具有借鉴意义,对企业社会责任信息监管机构也有借鉴价值。
[Abstract]:This paper analyzes the correlation between accounting conservatism and corporate social responsibility reporting impression management based on the sample of Chinese A-share listed companies which disclose social responsibility reports from 2009 to 2014. The results show that the relationship between corporate accounting conservatism and social responsibility reporting impression management is not a monotonous linear relationship, but an inverted U-type relationship. It is found that these phenomena are more significant in non-state-owned enterprises and non-environmental sensitive industries. This shows that when accounting conservatism is low, enterprises will improve the degree of impression management of social responsibility reporting, and when accounting conservatism reaches a certain level, the behavior of impression management of corporate social responsibility reporting will gradually decrease. The results of this paper enrich the relevant experience of corporate social responsibility reporting impression management, improve the quality of corporate social responsibility reporting and investor protection, and also have reference value to corporate social responsibility information regulatory agencies.
【作者单位】： 南京财经大学会计学院;南京大学商学院;
【基金】：国家自然科学基金青年项目“企业社会责任信息价值研究——基于呈报格式和信息使用者认知的视角”(71402068) 江苏高校哲学社会科学基金“管理者背景特征对企业环境信息披露的影响研究”(2016SJB630039) 江苏高校优势学科建设工程资助项目(PAPD)资助
【分类号】：F275;F270
[Abstract]:This paper analyzes the correlation between accounting conservatism and corporate social responsibility reporting impression management based on the sample of Chinese A-share listed companies which disclose social responsibility reports from 2009 to 2014. The results show that the relationship between corporate accounting conservatism and social responsibility reporting impression management is not a monotonous linear relationship, but an inverted U-type relationship. It is found that these phenomena are more significant in non-state-owned enterprises and non-environmental sensitive industries. This shows that when accounting conservatism is low, enterprises will improve the degree of impression management of social responsibility reporting, and when accounting conservatism reaches a certain level, the behavior of impression management of corporate social responsibility reporting will gradually decrease. The results of this paper enrich the relevant experience of corporate social responsibility reporting impression management, improve the quality of corporate social responsibility reporting and investor protection, and also have reference value to corporate social responsibility information regulatory agencies.
【作者单位】： 南京财经大学会计学院;南京大学商学院;
【基金】：国家自然科学基金青年项目“企业社会责任信息价值研究——基于呈报格式和信息使用者认知的视角”(71402068) 江苏高校哲学社会科学基金“管理者背景特征对企业环境信息披露的影响研究”(2016SJB630039) 江苏高校优势学科建设工程资助项目(PAPD)资助
【分类号】：F275;F270
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