Accrual Earnings Management, Social Responsibility and Corporate Performance
Available Online February 2017.
- https://doi.org/10.2991/emcm-16.2017.143How to use a DOI?
- Accrual earnings management; Social responsibility; Future operating performance; Management
- This paper investigates the influence of accrual earnings management on the future operating performance of the company, and the regulatory effect of social responsibility on accrual earnings management and future operating performance of the company. The conclusions are as follows: accrual earnings management will produce positive impact on short-term business performance, and produce negative impact on long-term business performance. At the same time, the fulfillment of social responsibility has a significant positive correlation with the company's future operating performance. After taking into account the regulatory role of social responsibility, it will reduce the positive effect of accrued earnings management on short-term business performance. The conclusion of this paper provides empirical evidence for the role of social responsibility in the micro-mechanism of the company, and also provides some reference for the perfection of accounting standards and supervision mechanism.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Na Zhang PY - 2017/02 DA - 2017/02 TI - Accrual Earnings Management, Social Responsibility and Corporate Performance BT - Proceedings of the 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016) PB - Atlantis Press SN - 2352-538X UR - https://doi.org/10.2991/emcm-16.2017.143 DO - https://doi.org/10.2991/emcm-16.2017.143 ID - Zhang2017/02 ER -