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首页> 外文期刊>International journal of accounting and information management >The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies
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The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

机译：企业社会责任对中国上市公司盈余管理和避税的影响

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摘要

Purpose — This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms' earnings management and tax avoidance Specifically, this study investigates whether government-guided CSR implementation indeed drives firms to behave in a responsible manner by constraining earnings management and tax avoidance. Design/methodology/approach — The paper analyses a sample of Chinese listed companies that are confronted with the unique situation of CSR being developed at a rapid pace by government-led policy and regulation. The study further investigates whether the effect of CSR on earnings management and tax avoidance is different for state-owned and private enterprises by partitioning the sample into these two subgroups. Findings — The findings of this study show that government-guided CSR could be effective in reducing the firms' earnings management and tax avoidance, even though the effect is limited to state-owned enterprises. Originality/value — This paper provides new evidence on the relation of CSR with earnings management and tax avoidance in the Chinese context and sheds light on the importance of differentiating between the state-owned and private enterprises when studying the corporate behaviors of Chinese firms.
机译：目的—本文旨在验证企业社会责任（CSR）对中国上市公司盈余管理和避税的影响具体而言，本研究调查了政府指导的CSR实施是否确实通过约束盈余管理来驱动企业以负责任的方式行事和避税。设计/方法/方法-本文分析了一些中国上市公司的样本，这些样本面临着政府主导的政策和法规正在迅速发展的企业社会责任的特殊情况。该研究通过将样本分为这两个子组，进一步研究了国有企业和私营企业的企业社会责任对盈余管理和避税的影响是否不同。调查结果—该研究结果表明，政府指导的企业社会责任可以有效地减少企业的盈余管理和避税，即使这种影响仅限于国有企业。原创性/价值-本文为研究中国企业社会责任与盈余管理和避税之间的关系提供了新的证据，并阐明了研究中国企业的企业行为时区分国有企业和私营企业的重要性。

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