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本文从企业声誉的角度,分别分析了企业实施社会责任战略和盈余管理对于企业声誉的影响,研究了企业社会责任战略与盈余管理之间的关系,以及它们对于企业声誉的综合效应。本次研究着重运用了文献分析法、实证分析法、数学建模法和比较分析法。经过数据分析,本文得出企业实施盈余管理使企业声誉降低;积极的企业社会责任战略能够提高企业声誉,且可以抵御盈余管理对企业声誉的负面影响,甚至能够起到屏蔽的作用。
This paper analyzes the impact of corporate social responsibility strategy and earnings management on corporate reputation from the perspective of corporate reputation, and studies the relationship between corporate social responsibility strategy and earnings management and their comprehensive effect on corporate reputation. The research focuses on the use of literature analysis, empirical analysis, mathematical modeling and comparative analysis. After data analysis, this paper concludes that the implementation of earnings management reduces the reputation of enterprises; the positive corporate social responsibility strategy can improve the reputation of enterprises, and can resist the negative impact of earnings management on corporate reputation, and even can play a shielding role.