دانلود مقاله اثر روش مسئولیت اجتماعی شرکت بر مدیریت سود
چکیده
مقدمه
مروری بر مطالعات پیشین و مبانی نظری
روش تحقیق
نتایج و بحث
بررسی های استحکام
مشارکت ها و مفاهیم تحقیق
نتیجه گیری
منابع
Abstract
Introduction
Literature review and theoretical foundations
Research methodology
Results and discussion
Robustness checks
Research contributions and implications
Conclusion
References
چکیده
روند جدید در رتبه‌بندی شرکت‌ها، نه تنها از نظر مالی، بلکه بر اساس تعهد آنها به اخلاق و مسئولیت اجتماعی شرکت‌ها (CSR)، با اهمیت سرمایه‌گذاری مسئولانه و معیارهای حکمرانی مسئولانه در تصمیم‌گیری سهامداران توضیح داده می‌شود. سایر سرمایه گذاران این معیارهای جدید ارزیابی کسب و کار توجه چندین ذینفع از جمله سرمایه گذاران، تحلیلگران مالی، محققان و همچنین رسانه های تخصصی را به خود جلب کرده است که نیازمند اطلاعات با کیفیت بر اساس این رویکرد اجتماعی و اخلاقی هستند. هدف این مقاله بررسی ارتباط بین شیوه های مسئولیت اجتماعی شرکتی و سطح مدیریت سود واقعی (REM) یک شرکت نمونه متعلق به شاخص ESG از پنج کشور اروپایی است. متغیرهای مربوط به رفتار اخلاقی شرکت ها با سطح مدیریت سود واقعی رابطه آماری معنادار و منفی دارند. در واقع، هرچه اقدامات اخلاقی و مسئولیت پذیر اجتماعی مهم تر باشد، شرکت کمتر درگیر استراتژی REM تهاجمی می شود. بنابراین، ادغام ابعاد جدید در توضیح و تعیین REM مورد بررسی قرار نگرفته است. تبیین کیفیت نتایج توسط متغیرهای اخلاقی یا اجتماعی، غلبه بر انتقادات وارده به رویکردهای قراردادی شرکت‌ها را ممکن می‌سازد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
The new trend in the ranking of companies, not only in financial terms but also according to their commitment to ethics and corporate social responsibility (CSR), is explained by the importance of responsible investment and responsible governance criteria in the decision making of the shareholders and other investors. These new business evaluation criteria have attracted the attention of several stakeholders, such as investors, financial analysts, researchers, and also specialized media, that require quality information based on this social and ethical approach. The aim of this article is to examine the link between corporate social responsibility practices and the level of real earnings management (REM) of a sample firms belonging ESG index from five European countries. The variables related to the ethical behavior of companies have a statistically significant and negative relationship with the level of real earnings management. Indeed, the more important the socially responsible and ethical practices are, the less the company engages in an aggressive REM strategy. Thus, the integration of new dimensions in the explanation and determination of the REM is under-explored. The explanation of the quality of the results by ethical or social variables makes it possible to overcome the criticisms addressed to the contractual approaches of companies.
Introduction
The link between corporate social responsibility (CSR) or sustainable development and corporate fnance has gained momentum in the context of investment and corporate fnancial strategies. The integration of sustainable development objectives or actions carried out within the framework of CSR or even business ethics have completely upset the reality of companies by moving from a classic vision, which considers that the company is a black box, to a pluralist vision that is more open to the environment and society in its diferent acceptances (Christ et al. 2017). Furthermore, the shift in sustainable development from the traditional industrial development model has serious consequences for companies and their integration into society (Gramlich and Finster 2013).
Conclusion
The aim of this article is to examine the link between corporate social responsibility practices and the level of real earnings management of a sample frms belonging ESG index from fve European countries. The originality of this study lies, essentially, in the interaction between two felds of research to explain the quality of fnancial information (accounting) by the approach of the ethical behavior of companies (psychology). In this perspective, we proposed to mobilize the models of the legitimacy and stakeholder theories in the explanation of the behavior of companies regarding real earnings management. Indeed, the consideration of ethical and societal dimensions contributes to enriching the positive theory of accounting and opens up new perspectives in accounting through a renewal of the understanding of the issues related to the manager’s accounting choices and, consequently, to the quality of fnancial information.
H1 Socially responsible companies are less likely to engage in real earnings management than companies that are less socially responsible.
H2 Companies that are most committed to ethics are less involved in the REM.
H3 The executive compensation that is linked to the sustainable development objectives has a negative impact on the REM.