摘要
作为基础数据的会计信息是否真实客观,直接导致了外部利益相关者的决策是否正确。基于创业板633家企业财务数据分析企业社会责任对会计信息质量的影响机制,研究结果表明:企业社会责任与真实盈余管理负相关,企业通过积极履行社会责任,树立良好社会形象,以此为掩护进行盈余调整,满足自身利益;企业社会责任与会计信息质量负相关,企业社会责任越好,会计信息质量越差。因此,政府要完善相关法律法规,积极引导企业承担社会责任,保证会计信息质量真实准确,推动企业积极履行社会责任。
Whether the accounting information as the basic data is true and objective directly leads to the decision-making of the external stakeholders.Based on the financial data of 633 companies on the GEM,this study analyzes the impact mechanism of corporate social responsibility on the quality of accounting information.The results show that:Corporate social responsibility is negatively related to real earnings management.Enterprises actively fulfill their social responsibilities and establish a good social image.Use this as a cover to make surplus adjustments to meet their own interests;corporate social responsibility is negatively related to the quality of accounting information,the better corporate social responsibility,the worse the quality of accounting information.Therefore,the government must improve relevant laws and regulations,actively guide enterprises to assume social responsibilities,ensure the authenticity of accounting information quality,and promote enterprises to actively fulfill their social responsibilities.
作者
姚海鑫
张翘楚
Yao Haixin;Zhang Qiaochu(College of Business,Liaoning University,Shenyang Liaoning 110036)
出处
《沈阳师范大学学报（社会科学版）》
2020年第2期51-57,共7页
Journal of Shenyang Normal University(Social Science Edition)
基金
辽宁省社会科学规划基金项目(L17BGL006)
关键词
企业社会责任
会计信息质量
盈余管理
corporate social responsibility
accounting information quality
earnings management
作者简介
姚海鑫,男,辽宁北镇人,辽宁大学教授,博士研究生导师,主要从事公司治理与公司财务、IPO定价与企业并购研究;张翘楚,女,河北沧州人,辽宁大学会计学博士研究生,主要从事公司并购与会计信息质量研究。
