摘要
本文以2007-2010年间中国上市银行为样本,实证检验了商业银行社会责任与盈余管理之间的关系。研究结果发现,商业银行社会责任与盈余管理间存在"道德标准说",即商业银行具有重视履行社会责任的道德观。具体而言,商业银行社会责任与盈余管理间存在显著地负相关关系,即履行社会责任越好的商业银行,其盈余管理程度越低。
The paper, using the data of China＇s listed commercial banks from 2007 to 2010, empirically tests the relationship be- tween the social responsibility and earnings management of commercial banks. The study finds that there exists ＂moral standard＂ be- tween social responsibilities and earnings management, which means commercial banks pay more attention to the morality of the social responsibilities. To be specific, there exists the significantly negative correlation between social responsibility and earnings manage- . ment, ie the better the commercial bank has social responsibility, the lower the level of earnings management.
出处
《西部金融》
2012年第9期14-20,共7页
West China Finance
基金
中央高校基本科研业务重大自主项目(CDJSK1001)
中央高校基本科研业务一般项目(CDJXS11021113)的资助
关键词
商业银行
社会责任
盈余管理
commercial banks
social responsibility
earnings management
