产权性质、慈善捐赠和基于所得税费用的盈余管理

The Nature of Property Rights, Charitable Donations and Earnings Management Based on Income Tax Expenses

本文选取沪深上市公司2006~2020年的数据,考察了慈善捐赠行为在产权性质与基于所得税费用的盈余管理的关系中的调节作用。实证结果显示,慈善捐赠行为弱化了产权性质的不同所带来的基于所得税费用的盈余管理行为的差异。本文研究从产权性质对企业慈善动机的影响角度出发,揭露了慈善捐赠行为对产权性质与基于所得税费用的盈余管理关系的调节作用,对进一步研究基于所得税费用的盈余管理行为的影响因素具有重要意义。

Based on the data of Shanghai and Shenzhen listed companies from 2006 to 2020, this paper ex-amines the regulatory role of charitable donation in the relationship between the nature of proper-ty rights and earnings management based on income tax expenses. The empirical results show that charitable donation weakens the difference of earnings management behavior based on income tax expenses caused by the different nature of property rights. From the perspective of the impact of the nature of property rights on corporate philanthropy motivation, this paper reveals the regula-tory effect of charitable donation on the relationship between the nature of property rights and earnings management based on income tax expenses, which is of great significance to further study the influencing factors of earnings management based on income tax expenses.