摘要
本文实证检验盈余管理、社会责任、外部治理与银行创新能力的关系。研究发现,盈余管理会对银行创新能力产生明显的不良影响,社会责任会对银行创新能力产生促进作用,而外部治理对银行创新能力的影响并不明确;考虑内外部治理的中介性,本文发现内部治理效果会削弱盈余管理对银行创新能力的负面影响。进一步研究发现,股份制商业银行的创新能力最强,其次为城市商业银行,创新能力最差的为农村商业银行;在城市商业银行中,社会责任履行在削弱盈余管理对银行创新的破坏性中起到的恢复作用最强,但社会责任在农村商业银行中却未能产生良性的作用。
This paper presents an empirical test of the relationships between earnings management, social responsibility, external governance and the innovation capacity of banks. It is found that earnings management has significant and adverse effects on the innovation capacity of banks, social responsibility can promote innovation capacity, but external governance does not show obvious influence on innovation capacity. Considering the intermediary nature of internal and external governance, it is found that internal governance effects will weaken the negative influence of earnings management on innovation capacity. The further research shows that joint-stock commercial banks have the strongest innovation capacity, followed by city commercial banks,and rural commercial banks rank last. For city commercial banks, social responsibility has the strongest recovery function in weakening the damage of earnings management to the innovation capacity of banks, but for rural commercial banks, social responsibility has no positive function.
出处
《金融论坛》
CSSCI
北大核心
2014年第12期3-9,25,共8页
Finance Forum
基金
中央高校重大自主项目(CDJSK1001)
关键词
商业银行
创新能力
盈余管理
社会责任
外部治理
commercial bank
innovation capacity
earnings management
social responsibility
external governance
