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首页> 外文期刊>International journal of accounting and information management >Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
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Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

机译：女性和独立董事是否解释了中国上市公司的企业社会责任与收益管理之间的双向关系？

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摘要

Purpose — This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors. Design/methodology/approach — The authors use STATA to test the generalized method of moments on a sample of Chinese listed firms data over the period 2009-2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR rating provided by Rankins. Findings — The results indicate a significant negative relationship between two-way CSR and accrual-based EM. Moreover, female and independent directors moderate the two-way relationship between CSR and EM. Research limitations/implications — The present study does not include all financial, insurance and investment firms to impact on CSR and EM. Further research might consist of family ownership to enhance the evidence for an emerging market. Originality/value — This study primarily contributes to the literature on CSR, female and independent directors, and EM by providing evidence for the moderating role of female and independent directors on the two-way association between CSR and EM.
机译：目的—这项研究旨在探讨在女性和独立董事的调节作用下，企业社会责任（CSR）与收益管理（应计收益和实际EM）之间存在双向关系的可能性。设计/方法/方法-作者使用STATA来测试2009-2015年间中国上市公司数据样本中的矩量泛化方法。不平衡样本从中国股票市场和会计研究数据库中获得了3,481个观察结果，并由Rankins提供了CSR评级。研究结果—结果表明双向企业社会责任与应计制EM之间存在显着的负相关关系。此外，女性董事和独立董事可以缓解企业社会责任与新兴市场之间的双向关系。研究的局限性/意义-本研究不包括影响企业社会责任和新兴市场的所有金融，保险和投资公司。进一步的研究可能包括家族所有权，以增强新兴市场的证据。原创性/价值-本研究通过为女性和独立董事在CSR和EM之间双向关联中的调节作用提供证据，主要为有关CSR，女性和独立董事以及EM的文献做出了贡献。

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