企業社會責任為台灣近幾年熱門新興的議題,台灣對於企業社會責任的意識及研究已經逐漸形成,然而台灣並沒有要求企業強制揭露社會責任之資訊,使得企業社會責任衡量始終無統一標準,且台灣對於企業社會責任研究之探討大多集中於其績效表現、盈餘管理之研究,鮮少將企業社會責任與公司盈餘特質連結做出更廣泛之探討,本研究目的為測試較具企業社會責任和下列盈餘特質之關聯性: (1)盈餘攸關性(2)盈餘保守穩健性(3)盈餘管理行為表現。 本研究參照林嬋娟(2009)之樣本配對方法,將2007年至2012年間上市櫃公司採一家揭露企業責任報告之公司配對兩家未揭露企業責任報告公司之方式就上述三個盈餘特質進行分析,實證結果顯示較具企業社會責任公司其盈餘攸關性較高,且較無盈餘管理行為;在盈餘保守穩健之測試,無論是採用C-Score之衡量方式或是Basu(1997)之衡量方式,較具企業社會責任公司盈餘較穩健之預期皆未獲得支持。
Corporate social responsibility (CSR) has been more discussed in Taiwan recently, lots of empirical studies which had been associated with earnings management and financial performance. There are few studies to compare CSR companies’ earnings features with earnings management, and some studies examine companies which are matched to CSR companies. In this paper, I examine which earnings attributes that CSR companies might qualified. Additionally, In order to provide more comprehensive concepts about CSR companies, there are 3 subjects that I tend to perform and investigate: (a.) earnings relevant (b.) earnings conservatism (c.) earnings management behavior. The research period was from 2007-2012 and used listed companies from TEJ database. I used matched sample to analyze these subjects. The results showed that CSR companies had more relevant on earnings and less earnings management behavior. The results of conservatism didn’t support with C-Score and Basu measures.