财务报告被认为是公司反映其经济绩效的一种手段，财务报表可以用来评价公司，优化公司决策。理想的情况下，财务信息的披露可以帮助区分好公司与坏的（Healy和瓦伦，1999）。然而，收益的存在使得诚信和会计报表的可靠性值得商榷。许多之前的研究表明，盈余管理可以显著降低了财务报告的质量（瓦茨和齐默尔曼，1978；Burgstahler，1997；夏皮罗，迪切夫，2005）。阻碍这种不道德和不负责任的行为（scholter和Kang，2012），大量的学者强调公司治理的重要性（Gompers et al.，2003；野生，1996；Sun et al.，2010）和执法（La Porta et al.，1998；Leuz et al.，2003；scholter和Kang，2012）在这个问题上。然而，这些机制在亚洲国家可能无能为力。La Porta等人。（1998）指出亚洲大部分地区的公司治理和法律保护相对薄弱。这是从中国尤其如此，大股东控制公司的多数，和法律制度以及金融市场尚不成熟。由于参与企业社会责任活动可以看作是一个公司愿意展示其开放性和责任的外部标志，本文旨在探讨企业社会责任的参与可能会制约中国的盈余管理发生的另一种方法。大量的研究支持企业社会责任会计问题之间的联系的存在（2003 Margolis沃尔什）。
这是一个有趣的话题，虽然企业社会责任（CSR）几十年来一直是西方的一个热点问题，它仍然是中国的一个新概念（邓等人。2011）。在一系列的大公司的社会事件之后，像“三鹿奶粉”，一个简单的好看的财务报告已不能满足投资者的时候，公司在中国已经认识到利益相关者的重要性，试图将他们通过各种途径（陈2012）。在这种情况下，企业社会责任对企业会计透明度的影响是值得关注的问题。
之前的研究对于企业社会责任的投入对盈余管理的影响提供了综合结果，大多数都集中在西方国家，或基于国际背景。一些研究揭示了中国，在经济体制和企业文化有很大的不同。在中国指定的研究目的，本文将介绍一种新的平台，获得更大的企业社会责任研究在不同语境下的企业社会责任承诺和盈余管理动机的图片。
文章的其余部分安排如下。第2部分是文献综述，主要从电子政务、企业社会责任以及前人关于相互关系的研究等方面进行了综述。第3节提出研究假设。第4节是研究设计部分，其中描述了变量测量、模型构建和样本收集。在第5节中，对结果进行了详细的报告和分析。第6部分给出了结论，并给出了本文的局限性和扩展性。
澳洲assignment代写: CSR社会责任企业
This paper studies whether CSR-minded firms behave differently from their counterparts in terms of delivering trustworthy information to outsiders. To be more specific, this study explores the issue of whether or not CSR engagement can constrain earnings management as an alternative corporate mechanism to improve the transparency and reliability of financial reports to the public in China. By using the CSR Development Index of Top 100 Firms in China, it is found that a positive connection exists between CSR and EM; meaning participation in CSR activities will actually stimulate earnings management. More specifically, CSR firms in China are more likely to accelerate earnings rather than smoothing accruals or avoiding losses. Also, this paper discovers two hidden motivations behind this positive relationship. One is to meet SAC requirements of issuing and another is to hide local authority’s opportunistic practice transferring the resources of the firms to the public. These findings are expected to provide more complete pictures of corporate financial reporting behaviours in China, and may open a new window for scholars, investors and standard-setters to view the role of CSR involvement in regulating firms reporting behaviour, especially in a context where both the stock market and legal system is immature.
Keywords：Earnings management, Corporate social responsibility, CSR Development Index of Top 100 Firms in China, Accounting quality
Chapter1: Introduction
Financial reports are regarded as a means for a company to reflect its economic performance, by which report users can evaluate the firms and optimize their decisions towards the company. Ideally, disclosure of financial information may help distinguish good firms from bad ones (Healy and Wahlen, 1999). However, the existence of earnings managementmakes the trustworthiness and reliability of accounting reports became questionable. Numerous prior studies show that earnings management may significantly decrease the quality of the financial reports (Watts and Zimmerman, 1978; Burgstahler and Dichev, 1997; Shapiro, 2005). To hinder this unethical and irresponsible behaviour (Scholter and Kang, 2012), a large number of scholars stress the importance of corporate governance (Gompers et al., 2003; Wild,1996; Sun et al., 2010) and legal enforcement (La porta et al., 1998; Leuz et al., 2003; Scholter and Kang, 2012) in this issue. Yet, these mechanisms could be powerless in Asian countries. La Porta et al. (1998) point out that the corporate governance and legal protection are relatively weak in most areas in Asia. This is particularly true in terms of China, wherelarge shareholders control the majority of firms, and the legal system as well as the financial market is immature. Since involving in CSR activities can be regarded as a sign of a firm’s willingness to show its openness and responsibility to outsiders, this paper aims to explore whether CSR engagement could be an alternative approach to constrain the occurrence of earnings management in China. A number of studies support the existence of links between CSR and accounting issues (Margolis and Walsh, 2003).
This is an interesting topic, as even though corporate social responsibility (CSR) has been a hot issue in West for decades, it is still a new concept for China (Deng et al. 2011). In the wake of a series of social incidents of large companies, like the Sanlu milk scandal, a simple good-looking financial report cannot satisfy its investors anymore, firms in China have recognised the importance of the stakeholders and try to align them through various approaches (Chen 2012). Under this circumstance, theinfluence of CSR considerations to the accounting transparency of a firm is worthy of concern.
Prior studies have provided mixedresults regarding the impact of CSR involvement on earnings management, and most have are focused on western countries or based on international background. Few studies shed light on China, where the economic system and business culture are quite different. By specifying the study objective in China, this paper is expected to introduce a new platform for CSR research and get a wider picture of the motivations behind CSR commitment and earnings management under different contexts.
The rest of the article is arranged as follows. Section 2 contains a literature review in terms of EM, CSR as well as the previous studies about the relationship between each other. Section 3 presents the research hypotheses. Section 4 is the research design part, where variable measurements, model building and sample collection are described. In Section 5, the results are reported and analyzed in details. Section 6 gives the conclusion and provides limitations and extensions of this paper.
