会计稳健性、公司治理与社会责任报告印象管理

Accounting Conservatism,Corporate Governance and Impression Management of Corporate Social Responsibility Report

以2009—2014年披露社会责任报告的A股上市公司为样本,研究会计稳健性与公司治理对企业社会责任报告印象管理的交互影响。结果表明:企业会计稳健性越高,社会责任报告印象管理程度越低;公司治理水平越高,社会责任报告印象管理程度越低;公司治理水平越高,会计稳健性对社会责任报告印象管理的抑制作用越小;反之,公司治理水平越低,会计稳健性对社会责任报告印象管理的抑制作用越大。会计稳健性和公司治理均有助于抑制企业社会责任报告印象管理行为,且具有替代关系,这种替代关系在非国有企业中更为显著。

Based on the data of A-share listed companies which released CSR reports from 2009 to 2014, this paper studies on the cross impact of accounting conservatism and corporate governance on the Impression management of CSR report. The results show that the higher ac- counting conservatism is, the lower degree of impression management in CSR report; the better the corporate governance, the lower degree of impression management in CSR report;and the neg- ative relation between conservatism and impression management of CSR report is more significant under worse governance. In further research, this substitute relation is more significant in non- state-owned firms.This shows that accounting conservatism and corporate governance are helping to suppress impression management behavior,and they are substitute mechanisms.