The Lack Of Corporate Social Responsibility To Earnings Management Influence Of The Study

The lack of corporate social responsibility is a common problem in society,and it is also the most important and most important problem of social public concern.The more serious the lack of social responsibility is the easier management of earnings.Therefore,the study of social responsibility and earnings management is imminent.This paper combs the relevant literatures on corporate social responsibility,corporate social responsibility and earnings management at home and abroad.On the basis of analyzing the concept of corporate social responsibility and the difference and connection with the lack of corporate social responsibility,this paper defines the concept of lack of corporate social responsibility.In the empirical research stage,the data of listed companies in Shanghai and Shenzhen are selected as the research samples,and the relationship between the lack of corporate social responsibility and earnings management is demonstrated.The corresponding conclusions are drawn and the relevant suggestions are put forward.At the same time,the study of corporate social responsibility and earnings management,and its important significance.First of all,the study of the lack of corporate social responsibility is conducive to enterprises from their own point of view of irresponsible behavior caused by the economic consequences and potential impact,making the enterprise more clearly develop the corresponding enterprise development strategy to self-management,from the enterprise itself To reduce the possibility of lack of social responsibility;Secondly,the lack of social responsibility to manage the relationship between earnings management,is conducive to business investors and other stakeholders more real understanding of the production and operation of enterprises,help to make the right Risk management,to reduce the risk of investment,to maximize the interests of stakeholders;again,in the context of China’s current system,study the lack of corporate social responsibility and earnings management,regulators can provide feasible advice,is conducive to regulatory agencies Take effective measures to reduce or even prevent the occurrence of irresponsible behavior.This paper mainly explores the relationship between the lack of corporate social responsibility and earnings management of listed companies from the perspective of earnings management,and breaks the bottleneck of lack of quantitative analysis by breaking the lack of corporate social responsibility.It adopts the method of empirical research and theoretical research to study and enrich Lack of corporate social responsibility and earnings management related literature,to make up for the current lack of persuasive social responsibility weakness.This paper mainly analyzes the lack of corporate social responsibility and earnings management from the financial perspective.Based on the theory of principal-agent,contract theory and stakeholder theory,this paper studies the relationship between lack of corporate social responsibility and earnings management.Through the analysis,this paper argues that the lack of corporate social responsibility is considered by the third party is a violation of moral behavior or illegal behavior,but also the interests of stakeholders at the expense of negative external behavior.The more serious corporate social responsibility will be more enterprises will be more surplus management,through further research found,Due to the existence of transaction costs,China’s listed companies generally do not use real project earnings management and accrual project earnings management in two ways,while the two ways to shift,in the two kinds of earnings management means continue to Conversion.