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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 尤琳蕙(Lin-Hui Yu) | |
| dc.contributor.author | Szu-Ying Chen | en |
| dc.contributor.author | 陳思穎 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:11:16Z | - |
| dc.date.copyright | 2016-02-15 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2016-01-25 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/19648 | - |
| dc.description.abstract | 本文旨在探討企業社會責任與成本僵固性之關聯。成本習性是管理會計的傳統重要議題之一，而在研究成本僵固性的模型被確立之後，許多研究都專注於討論成本僵固的現象。另一方面，在KLD企業社會責任資料庫建立後，亦有眾多研究投入企業社會責任之領域。本研究合併COMPUSTAT和KLD資料，樣本期間為1991年至2013年，並採用KLD資料庫的其中五個構面(多樣性diversity、勞工關係employee relations、社會公眾community、環境environment及產品product)之績效來作為研究之變數。研究結果顯示，多樣性、社會公眾及環境構面之績效與銷管費用之成本僵固性呈現負相關，但勞工關係及產品構面則沒有顯著相關性。額外測試則發現，當公司有較嚴重的代理問題存在時，投入企業社會責任較能夠減少銷管費用成本僵固之現象。 | zh_TW |
| dc.description.abstract | This study examines whether corporate social responsibilities (CSR) are associated with the sticky costs phenomenon. Using the KLD and COMPUSTAT data from 1991-2013, I focus on five dimensions of CSR activities, including diversity, employee relations, community, environment, and product, and examine the relationship between CSR and cost stickiness. I find that diversity, community, environment are negatively associated with SG&A costs asymmetry, but fail to find evidence that employee relations and product are associated with SG&A costs asymmetry. Finally, I find that CSR can weaken the SG&A cost asymmetry if firms have severe agency problems. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:11:16Z (GMT). No. of bitstreams: 1 ntu-104-R02722056-1.pdf: 543024 bytes, checksum: 2519dbda7e4b219ebb404ae6469adbc9 (MD5) Previous issue date: 2015 | en |
| dc.description.tableofcontents | 摘要 i
Abstract ii 1. Introduction 1 2. Literature Review 4 2.1. Sticky Costs 4 2.2. Corporate Social Responsibilities 6 3. Hypothesis Development 9 3.1 Diversity and Employee Relations 9 3.2 Community, Environment and Product 10 4. Research Design 12 4.1 Empirical Model 12 4.2. KLD Social Ratings Database and CSR Measure 14 5. Empirical Results 15 5.1. Data and Sample Selection 15 5.2. Descriptive Statistics 16 5.3. The Relation between SG&A Costs and CSR 16 6. Additional Tests 19 7. Conclusion 20 Reference 22 APPENDIX 1 : Strengths and Concerns of the 5 KLD Corporate Social Responsibility Dimensions 28 | |
| dc.language.iso | en | |
| dc.title | 成本僵固性與企業社會責任 | zh_TW |
| dc.title | Cost Stickiness and Corporate Social Responsibilities | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 104-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻,郭俐君 | |
| dc.subject.keyword | 成本僵固性,企業社會責任,代理問題, | zh_TW |
| dc.subject.keyword | Sticky costs,Cost stickiness,Corporate social responsibilities,Agency problem, | en |
| dc.relation.page | 37 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2016-01-26 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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