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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 劉啟群(Chi-Chun Liu) | |
dc.contributor.author | Yi-Hui Cheng | en |
dc.contributor.author | 程議慧 | zh_TW |
dc.date.accessioned | 2021-06-16T02:26:46Z | - |
dc.date.available | 2015-08-26 | |
dc.date.copyright | 2015-08-26 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-08-04 | |
dc.identifier.citation | 金融監督管理委員會,2014,「強制上市(櫃)特定公司編製企業社會責任報告書」,http://www.fsc.gov.tw/ch/home.jspid=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201409180005&toolsflag=Y&dtable=News,搜尋日期:2015年6月18日。
沈中華、張元,2008,企業的社會責任行為可以改善財務績效嗎?-以英國FTSE社會責任指數為例,中央研究院經濟研究所經濟論文,36卷3期:頁339-385。 法務部全國規資料庫,2015,公司法第一條,http://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=J0080001,搜尋日期:2015年3月21日。 臺灣證券交易所,2014,「企業社會責任簡介」,http://cgc.twse.com.tw/front/responsibility,搜尋日期:2015年6月18日。 Chatterji, A. K., Levine, D. I., Toffel, M. W. 2009. How Well Do Social Ratings Actually Measure Corporate Social Responsibility? Journal of Economics and Management Strategy, 18(1): 125-169 Baker, M. 2004. Corporate Social Responsibility-What does it mean? http://www.mallenbaker.net/csr/definition.php. Accessed Jan. 6, 2015. McGuire, J. B.,Sundgren A., and Schneeweis, T.1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal, 31(4): 854- 872 SeoKi Lee, Singal, M. , and Kyung Ho Kang. 2013. The Corporate Social Responsibility-Financial Performance Link in the U.S. restaurant Industry: Do Economic Conditions Matter? International Journal of Hospitality Management, 32(2013): 2-10 Waddock, S. A., and Graves, S. B. 1997. The Corporate Social Performance-Financial Performance Link. Strategic Management Journal, 18(4): 303-319 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/53638 | - |
dc.description.abstract | 本文探討企業社會責任與公司財務績效之間的關係,並引入公司規模與成長率為中介變數,一窺究竟。以S&P500裡的每一間公司做樣本分析,從KLD資料庫算出每間公司從1995-2013年的企業社會責任評分,並相對應於從COMPUSTAT資料庫抓出的依變數(資產報酬率ROA、股東權益報酬率ROE、本期淨利率ROS)和其他控制變數做迴歸分析。更依循前人的作法,將企業社會責任的評分,區分為與營運活動相關的企業社會責任(Operations-related CSR)和與營運活動不相關的企業社會責任(Non-Operations-related CSR)。由迴歸結果可以發現,公司從事與營運活動相關的企業社會責任和與營運活動不相關的企業社會責任皆能促進其財務報表現得更亮眼。而不論成長速度快或慢的公司,從事與營運活動相關的企業社會責任都是優先首選。小公司當資源有限時,較不鼓勵從事與營運活動不相關的企業社會責任。 | zh_TW |
dc.description.abstract | This essay has proved a positive impact of corporate social responsibility (CSR) on corporate financial performance (CFP). In this paper, it also adds corporate size and growth to verify their intermediate effects between corporate social responsibility and corporate financial performance. This essay searches for every company in S&P500 from1995-2013, and uses the databases KLD and COMPUSTAT to find out their corresponding value. The dependent variables are return on assets(ROA), return on equity(ROE), return on sales(ROS), separately. The scores of corporate social responsibility is divided into two segments, operation-related corporate social responsibility and non-operation-related corporate social responsibility. The result of multiple regression analysis is that either operation-related corporate social responsibility or non-operation-related corporate social responsibility can increase corporate financial performance. Moreover, operation-related corporate social responsibility is the first choice when considering corporate social responsibility. In conclusion, the more you engage in corporate social responsibility, the more beautifully your financial statements show. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T02:26:46Z (GMT). No. of bitstreams: 1 ntu-104-R00722032-1.pdf: 1445847 bytes, checksum: 21efd7d67e6ee4638ed9cd411183f729 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 論文口試委員審定書 i
謝辭 ii 中文摘要 iii 英文摘要 iv 目錄 v 表目錄 vi 第一章、 前言 1 第二章、文獻回顧與假說 3 第三章、研究模型 一、研究方法 8 二、研究模式 8 三、變數定義 11 第四章、實證結果 一、資料來源 15 二、回歸結果 21 第五章、結論與建議 30 參考文獻 32 附錄 33 | |
dc.language.iso | zh-TW | |
dc.title | 企業社會責任對公司財務績效的影響–考慮公司規模與成長率的中介效應 | zh_TW |
dc.title | The Impact of Corporate Social Responsibility on Corporate Financial Performance: Considering Corporate Size and Growth | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林純央(Chun-Yang Lin),張窈菱(Yao-Ling Chang) | |
dc.subject.keyword | 公司財務績效,與營運活動相關的企業社會責任,與營運活動不相關的企業社會責任,規模,成長率, | zh_TW |
dc.subject.keyword | Corporate Financial Performance,Operation-Related Corporate Social Responsibility,Non-Operation-Related Corporate Social Responsibility,Size,Growth, | en |
dc.relation.page | 37 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2015-08-05 | |
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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