Proceedings of the 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016)

Accrual Earnings Management, Social Responsibility and Corporate Performance

Authors
Na Zhang
Corresponding Author
Na Zhang
Available Online February 2017.
DOI
https://doi.org/10.2991/emcm-16.2017.143How to use a DOI?
Keywords
Accrual earnings management; Social responsibility; Future operating performance; Management
Abstract
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.
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Volume Title
Proceedings of the 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016)
Series
Advances in Computer Science Research
Publication Date
February 2017
ISBN
978-94-6252-297-8
ISSN
2352-538X
DOI
https://doi.org/10.2991/emcm-16.2017.143How to use a DOI?
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  -