作　　者： ;

机构地区： 广东财经大学

出　　处： 《管理评论》 2015年第3期122-132,共11页

摘　　要： 公众如何评价"伪善"?这既是源于文化传统的价值判断问题,也是现实中道德建设的基石之一。本文设定了一个具体的研究问题——把在慈善捐赠的同时又进行盈余管理、企图误导投资者的公司视为具有"伪善"的嫌疑,以公司股票价格代表公众评价——采用实证研究方法检验了公众对伪善的评价。研究结果表明:总体上公众对公司捐赠行为给予正面评价,对向上的盈余管理持否定态度;对于那些向上盈余管理比较严重的公司,公众对其捐赠行为的正面评价减弱了,也就是公众能够识别出这种伪善行为,并且给予了负面的道德评价。本文展现出我国当前的诚信建设、道德建设具有坚实的公众基础,同时彰显了优秀传统文化的当代价值,对于促进市场参与者更加注重提高自身的道德水平也有启示意义。 How do the public evaluate hypocrisy? This is a value judgment originating from cultural traditions and a foundation of moral construction. This paper designs a specific research setting to test public's evaluation on hypocrisy. I treat the companies that make philanthropic donations and simultaneously manipulate earnings as hypocrisy,and take corporate stock price as a proxy of public evaluation.The results show that in general,the public give positive evaluation to corporate donations,and give negative evaluation to upward earning management; and that public's positive evaluations for companies on donations decrease as upward earning management becomes serious. It is suggested that the public can identify hypocrisy,and give hypocrisy negative moral evaluation. Further,these results show that current honesty construction and moral construction in our country have a solid public foundation,and highlight the current value of excellent traditional culture. These also inspire market participants to improve their moral level.

关 键 词： 伪善 慈善捐赠 盈余管理 公众评价

领　　域： [政治法律] [政治法律]