Accrual Earnings Management, Social Responsibility and Corporate Performance

This paper investigates the influence of accrual earnings management on the future operating performance of the company, and the regulatory effect of social responsibility on accrual earnings management and future operating performance of the company. The conclusions are as follows: accrual earnings management will produce positive impact on short-term business performance, and produce negative impact on long-term business performance. At the same time, the fulfillment of social responsibility has a significant positive correlation with the company's future operating performance. After taking into account the regulatory role of social responsibility, it will reduce the positive effect of accrued earnings management on short-term business performance. The conclusion of this paper provides empirical evidence for the role of social responsibility in the micro-mechanism of the company, and also provides some reference for the perfection of accounting standards and supervision mechanism.