Record Details

Corporate Social Responsibility and Earnings Management of Listed Companies in Power Industry

Journal of Business Theory and Practice

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Field Value
 
Title Corporate Social Responsibility and Earnings Management of Listed Companies in Power Industry
 
Creator Leying, Li
Xinpeng, Xu
 
Description Due to the particularity of business operation of electric power industry enterprises, their social responsibility will have an important impact on national economic development and residents’ life. In this paper, 303 Listed Companies in the power industry from 2013 to 2018 are taken as samples to measure the degree of social responsibility of the power industry based on the contribution of the power industry enterprises to the government, employees, shareholders, creditors, suppliers and customers, and to test the correlation between the Listed Companies in the power industry and earnings management. The empirical results show that the more the power industry enterprises pay to the outside world, the lower the degree of earnings management, that is, the better the degree of social responsibility of listed companies in the power industry, the lower the degree of earnings management. Through the research results of this paper, we can think that the social responsibility behavior of power industry enterprises is “altruistic” rather than “egoistic”, which explains the importance of non-marketization of large state-owned power enterprises such as State Grid Corporation of China.
 
Publisher SCHOLINK INC.
 
Contributor —
 
Date 2020-08-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scholink.org/ojs/index.php/jbtp/article/view/3187
10.22158/jbtp.v8n3p76
 
Source Journal of Business Theory and Practice; Vol 8, No 3 (2020); p76
2329-2644
2372-9759
 
Language eng
 
Relation http://www.scholink.org/ojs/index.php/jbtp/article/view/3187/3271
 
Rights Copyright (c) 2020 Li Leying, Xu Xinpeng
http://creativecommons.org/licenses/by/4.0