本研究在探討經認證的企業社會責任報告書與盈餘管理之關聯性。我們以有發行企業社會責任報告書的上市公司和報告書有經認證的公司為主要樣本，來研究與盈餘管理之關聯。相關的認證制度在台灣分為三種，分別為AA1000的Type1、Type2和會計研究發展基金會出的確信準則公報1號，Type2和會計研究發展基金會出的確信準則公報1號有對企業社會責任報告書提供可靠程度的保證，Type1則沒有。實證結果發現出具經認證的企業社會責任報告書的企業，與盈餘管理有關聯，且盈餘操作的程度較大，但是卻未發現出具經認證的企業社會責任報告的企業與向上的盈餘管理（Income-increasing earning management）和向下的盈餘管理（Income-decreasing earning management）有關聯。若依照認證程度來分類，也並未發現通過Type2和確信準則公報1號的公司與盈餘管理關聯性更強。

Association between a certified Corporate Social Responsibility Report and Earnings Management
Tai-Lin Wu
Hsuan-Chu Lin
Department of Accounting
SUMMARY
This study was to explore the association between the certified Corporate Social Responsibility Report and Earnings Management. I use Taiwan listed company which had published the Corporate Social Responsibility（CSR）report and get certified by a trusted certification authority for our sample. There are three types of assurances of CSR report which is called AA1000 Type1、AA1000 Type2 and Statement of Assurance No.1. I use multiple regression to explore the association between the certified Corporate Social Responsibility Report and Earnings Management. The empirical results confirm that the company which CSR report had been certified is associate with earning management, but we couldn`t confirm the direction of what they did. On the other hand, the empirical results not confirm that CSR report certified by AA1000 Type2 or Statement of Assurance No.1 have stronger association with earning management.
Key Words : CSR Report, AA1000 Type1, AA1000 Type2, Statement of Assurance No.1, Earnings Management
INTRODUCTION
This study was to explore the association between the certified Corporate Social Responsibility Report and Earnings Management. I use Taiwan listed company which had published the Corporate Social Responsibility（CSR）report and get certified by a trusted certification authority for our sample. Base on previous research, company will raise their reputation due to practicing corporate social responsibility（Brammer et al. 2005）, According to this reason, I think that if the CSR report which have been certified by certification authority, they would give a signal to investor that they have done much effort in CSR. but the unscrupulous management will use this effect to hide the fact of manipulating earning（Prior et al. 2008）. There are three types of assurances of CSR report which is called AA1000 Type1、AA1000 Type2 and Statement of Assurance No.1, but AA1000 Type1 did not provide the credibility of CSR report. Although GRI guidance point out what contents should show in the CSR report, it did not require to show the perspective of management of earning management. I use Taiwan listed company which had published the Corporate Social Responsibility（CSR）report and get certified by a trusted certification authority for our sample. There are three types of assurances of CSR report which is called AA1000 Type1、AA1000 Type2 and Statement of Assurance No.1. I use multiple regression to explore the association between the certified Corporate Social Responsibility Report and Earnings Management. The empirical results confirm that the company which CSR report had been certified is associate with earning management, but we couldn`t confirm the direction of what they did. On the other hand, the empirical results not confirm that CSR report certified by AA1000 Type2 or Statement of Assurance No.1 have stronger association with earning management.
MATERIALS AND METHODS
I use Taiwan listed company which had published the Corporate Social Responsibility（CSR）report and get certified by a trusted certification authority for our sample. After we drop the special industries like banking or others, remaining 574 samples. I use multiple regression to explore the association between the certified Corporate Social Responsibility Report and Earnings management.
RESULTS AND DISCUSSION
The empirical results confirm that the company which CSR report had been certified is associate with earning management, but we couldn`t confirm the direction of what they did. On the other hand, the empirical results not confirm that CSR report certified by AA1000 Type2 or Statement of Assurance No.1 have stronger association with earning management.
CONCLUSION
The main points of my paper is to reveal the plot of management who wants to hide the fact that they practice earning management. Because some immoral management would hide the fact that they practice earning management through doing CSR. This paper not only filled the insufficient of relevant literature, but give the investor a reference about management behavior. Frankly, lacking of complete database like KLD database is the main limitation of this paper. If other researcher want to keep forward on this issue, they can add more control variables、expend the numbers of sample or change the issue about the association between real earning management and earning management.

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