本研究旨在探討企業社會責任（CSR）和擬制性盈餘（Non-GAAP Earnings）品質之間的關聯性。本研究使用KLD（Kinder Lydenberg Domini）分數來衡量公司企業社會責任的績效，並採用Frankel, Mc Vay and Soliman（2011）所提出的方法來衡量公司擬制性盈餘的品質。
本研究發現，公司在編製擬制性盈餘報表時，整體而言會排除費用的科目；在盈餘品質方面，本研究發現企業社會責任績效較佳的公司，其擬制性盈餘品質反而更差。

The aim of this study is to use the quality of non-GAAP earnings as a proxy variable of earnings management to determine the relationship between corporate social responsibility performance and earnings management. Based on a study of companies listed in KLD database from the years 1997 to 2008 and the non-GAAP earnings collected from various company reports, empirical results reveals that companies usually choose expense accounts as exclusion items when they are preparing non-GAAP earnings financial statements. However, the relationship between corporate social responsibility performance and the earnings quality of non-GAAP earnings is negative and significant. This indicates that corporate social responsibility activities may be viewed as an opportunistic tool or even a method of window-dressing.

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