The Relationship between Corporate Social Responsibility and Earnings Management : An Empirical Study Based on China’s A-share Listed Companies

Abstract

China‘s corporate social responsibility and earnings management activities are in the stage of continuous improvement, as the key parts of corporate financial management, both of them must be paid attention to. This paper takes listed A-share companies as the research object, taking social responsibility and earnings management as the explanatory variables respectively, and introducing financial leverage as the adjustment variable, and constructs three models, so as to explore the possible relationship between listed companies‘ social responsibility and earnings management, provide effective basis for listed companies to actively practice social responsibility, improve earnings management, and promote the coordinated and sustainable development of the whole society and national economy. Finally, according to the research conclusion, the corresponding measures and suggestions are put forward, and a long-term strategic long-term mechanism to fulfill corporate social responsibility is established to ensure the long-term and continuous investment of corporate social responsibility.