Empirical Study on Social Responsibility and True Earnings Management of Central Enterprises

DOI

10.2991/icssed-19.2019.55How to use a DOI?

Keywords

Social Responsibility of Central Enterprises, True Earnings Managemen, Regression Analysis

Abstract

This paper explores the relationship between the social responsibility of central enterprises and real earnings management. Empirical tests show that "the social responsibility of central enterprises is negatively correlated with real earnings management". Active fulfillment of social responsibility by central enterprises helps to reduce the degree of real earnings management. It is expected that this study will provide reliable experience and suggestions for corporate governance earnings management behavior and advocating active implementation of social responsibility.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Guan Wei
PY  - 2019/05
DA  - 2019/05
TI  - Empirical Study on Social Responsibility and True Earnings Management of Central Enterprises
BT  - Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)
PB  - Atlantis Press
SP  - 301
EP  - 305
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssed-19.2019.55
DO  - 10.2991/icssed-19.2019.55
ID  - Wei2019/05
ER  -