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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻 | |
| dc.contributor.author | Ya-Chu Hsieh | en |
| dc.contributor.author | 謝雅筑 | zh_TW |
| dc.date.accessioned | 2021-05-14T17:48:24Z | - |
| dc.date.available | 2016-03-13 | |
| dc.date.available | 2021-05-14T17:48:24Z | - |
| dc.date.copyright | 2015-03-13 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2015-02-06 | |
| dc.identifier.citation | 一、中文部分
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4837 | - |
| dc.description.abstract | 本研究主要探討家族企業與企業社會責任績效之關聯性，並進一步將樣本依據公司治理品質之好壞加以區分，探討公司治理是否會強化（或削弱）上述之關聯性。本文以西元2004年起至2013年止共計十個年度之美國上市公司為研究樣本進行分析。研究結果顯示，家族企業相較於非家族企業，有較差之企業社會責任績效，支持利益掠奪假說，亦即家族企業面臨較高的型二代理問題。此外，本研究發現上述較差的企業社會責任績效，主要來自於公司治理較差的家族企業，換言之較佳之公司治理確實可減弱家族企業之利益掠奪行為。 | zh_TW |
| dc.description.abstract | The objective of this research is to investigate the association between family firms and corporate social performance and whether corporate governance moderates this association. The sample includes U.S. listed companies from 2004 to 2013. The empirical results show that family firms have weaker corporate social performance than non-family firms. This finding is consistent with the notion of entrenchment effect, which means family firms have greater conflict of interest between controlling insiders and non-controlling outside investors (i.e., Type 2 agency problem). We also find that the above association mainly comes from poorly-governed family firms, suggesting that better corporate governance can mitigate the Type 2 agency problem. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-14T17:48:24Z (GMT). No. of bitstreams: 1 ntu-104-R02722012-1.pdf: 884280 bytes, checksum: 3b912e7290c643453795eb191c4d9c95 (MD5) Previous issue date: 2015 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
摘要 ii Abstract iii 目錄 iv 表目錄 v 第一章 緒論 1 第二章 文獻回顧 4 第一節 家族企業的相關文獻 4 第二節 企業社會責任的相關文獻 6 第三章 研究假說 10 第四章 研究設計 14 第一節 變數衡量 14 第二節 實證模型 16 第三節 樣本與資料 17 第五章 實證結果 22 第一節 敘述性統計 22 第二節 單變量分析 24 第三節 迴歸結果 26 第六章 研究結論、限制與建議 31 第一節 研究結論 31 第二節 研究限制及建議 31 附錄 KLD資料庫六大構面正績分（strengh）與負績分（concern）項目 33 參考文獻 38 | |
| dc.language.iso | zh-TW | |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 家族企業 | zh_TW |
| dc.subject | 企業社會責任績效 | zh_TW |
| dc.subject | family firms | en |
| dc.subject | board governance | en |
| dc.subject | corporate social responsibility | en |
| dc.title | 家族企業與企業社會責任績效 | zh_TW |
| dc.title | Family Firms and Corporate Social Performance | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 103-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 杜榮瑞,李佳玲 | |
| dc.subject.keyword | 家族企業,企業社會責任績效,公司治理, | zh_TW |
| dc.subject.keyword | family firms,board governance,corporate social responsibility, | en |
| dc.relation.page | 45 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2015-02-06 | |
| 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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