Corporate Ethics

In: Business and Management

Submitted By susiesw
Words 1481
Pages 6
題目:公司道德與盈餘管理的道德判斷 ——心理安全為仲介變數

Title : Corporate Ethics and Ethical Judgment of Earnings management ——Psychological Safety as Mediator

目錄

第一章緒論 1 1.1 研究背景與動機 1 1.2 研究內容和意義 2
第二章文獻綜述與假設 7 2.1 公司道德與盈餘管理的道德判断 7 2.1.1 公司道德 7 2.1.2 盈餘管理的道德判断 8 2.1.3 公司道德與盈餘管理的道德判断 10 2.2 公司道德與心理安全 11 2.2.1 心理安全 11 2.2.2 公司道德與心理安全 12 2.3 心理安全與盈餘管理的道德判断 14 2.4 心理安全的仲介作用 15 2.5 研究模型的構建 17
第三章研究方法 18 3.1.1 企業道德 18 3.1.2 心理安全 19 3.1.3 盈餘管理 19 3.2 樣本收集過程 21 3.3 測量 21 3.3.1描述性分析 21 3.3.2信度分析 22 3.3.3相關性分析 22 3.3.4回歸分析 22
第四章資料分析 24 4.1 描述性分析 24 4.2 信度分析 28 4.3 相關性分析 28 4.4 回歸分析 30
第五章結論與建議 32 5.1 研究結果 32 5.2.研究结果的管理实践意义 35
參考文獻 38

第一章緒論

1.1 研究背景與動機 盈餘管理一直以來被認為是一個嚴重的會計職業道德問題,不少會計研究人員也對此做出了研究。最近的市場調研結果顯示盈餘管理在中國是一種普遍存在的現象。Aharony, Lee and Wong (2000)通過對中國1992年到1995年期間完成首次公開發行股票的83個樣本進行研究發現,中國上市公司對其收益存在有意管理的行為。而且, Haw, Qi, Wu, D. and Wu, W. (2005)發現的中國上市公司盈餘管理的監管標準也為中國企業存在對其盈餘進行有意管理的行為提供了證據。研究也表明盈餘管理與公司道德之間存在一定的聯繫。 Merchant and Rockness (1994, p. 92)研究認為盈餘管理是因個人的道德判斷不同而產生的而且道德判斷直接影響盈餘管理行為(Steven,2001);Fischer and Rosenzweig(1995),Merchant and Rockness(1994)認為盈餘管理的道德判斷也受組織環境的影響。。即公司的道德環境對於會計人員進行盈餘管理有一定的影響,公司道德同樣在一定程度上影響會計人員盈餘管理的道德判斷水準其在一定程度上影響會計人員盈餘管理的道德判斷水準,而公司的種種行為又因會計人員的個人的心理、行為、道德判斷水準不同而有所不同,且公司的文化及道德環境對於會計人員的個人心理、行為、道德判斷水準存在一定的影響。因此,本研究模型包括三個變數,分別是:公司道德、心理安全、盈餘管理的道德判斷。其研究的主要結構為:以公司道德與盈餘管理的道德判斷關係為主,心理安全在公司道德與盈餘管理的道德判斷間起仲介作用。 同其他類型組織相比較而言,如學校、政府部門以及其他一些非盈利機構,企業更容易產生道德問題。企業實質上屬於以盈利為目的經濟組織,其經營目的簡而言之就是為了實現股東權益最大化。在目前這充滿競爭的社會裡,企業為了更好的生存與發展,很可能就會為了自身的利益而做出水準較低的道德判斷,而其低水準的道德判斷會對企業行為產生影響,從而導致一些不道德行為。 會計人員作為企業組織結構中不可或缺的因素,對企業的種種行為或者資源的處理與支配都有或多或少的影響,如財務主管、會計、審計等。當員工認為企業環境是積極的時候(即符合自己的價值觀且能滿足自身利益),他們可能會識別個人與企業目標的一致性,從而投入更大的精力去追求它們(Brown and Leigh,…...

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