会计稳健性与企业社会责任——来自中国上市公司的经验证据

Accounting Conservatism and Corporate Social Responsibility

本文选取我国沪深两市A股上市公司在2010-2013年间的样本数据,从会计稳健性的角度检验企业履行社会责任的动机。研究表明,会计稳健性与企业社会责任之间呈显著的负相关关系,进一步研究发现,这种关系在非国有企业及股权分散的企业中更显著。本文对现有文献中企业社会责任动机的研究进行了拓展,以期对政府规范企业社会责任的履行提供参考。

Using a sample of the listed A-shares companies' data from 2010 to 2013 of Shanghai and Shenzhen Stock Exchange in China, we investigate the motivations of corporate social responsibility from the perspective of accounting conservatism. The result shows that, there is a significant negative relation between accounting conservatism and corporate social responsibility. Further study shows that, this relationship is more significant in the company which has non-state-owned or dispersed ownership. Our study extends prior literature on the motivations of corporate social responsibility, and could give governments some guidance to regulate the compa nies to fulfill their social responsibilities.