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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 吳琮璠 | zh_TW |
dc.contributor.author | 陳泓志 | zh_TW |
dc.contributor.author | Hung-Chih Chen | en |
dc.date.accessioned | 2021-06-16T02:27:51Z | - |
dc.date.available | 2023-11-10 | - |
dc.date.copyright | 2015-08-25 | - |
dc.date.issued | 2015 | - |
dc.date.submitted | 2002-01-01 | - |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/53699 | - |
dc.description.abstract | 本研究旨在探討企業社會責任行為與企業績效間之關聯性。現有學者對此提出三個不同理論:社會衝擊假說、焦點移轉假說與企業之供需理論,分別認為兩者具正相關、負相關與無顯著相關。本研究以台灣上市公司為研究標的,樣本期間為2012年至2014年。以是否獲邀評選或最終入選道瓊新興市場永續性指數(DJSI)之台灣上市公司作為企業社會責任行為之代理變數,並採用傾向分數法執行樣本配對,檢驗獲邀評選DJSI公司與未獲邀評選DJSI公司之企業績效間是否具顯著差異。除此之外,進一步檢驗最終入選DJSI公司與僅獲邀評選DJSI公司間之企業績效是否具顯著差異。實證結果發現,獲邀評選DJSI公司的會計指標與市場指標皆會較高,而市場會進一步對最終入選道瓊永續性指數的公司給予正面評價。本研究結果與社會衝擊假說相符,公司之企業社會責任行為與企業績效間呈顯著正相關。 | zh_TW |
dc.description.abstract | This study examines the effect of corporate social responsibility on firm performance. According to previous studies, there are three competing hypotheses, social impact hypothesis, shift of focus hypothesis, and supply and demand theory of the firm, which explains how the corporate social responsibility and the firm performance is correlated. Original sample of this study is selected from the companies listed in Taiwan Stock Exchange from 2012 to 2014. This study chooses the companies from whether they are invited to Dow Jones Sustainability Index (DJSI) assessment or selected into DJSI as the proxy for corporate social responsibility. To diminish the probability of the selection bias, this study also employs the propensity score matching method.
The empirical findings show that the companies invited to DJSI assessment have better firm performance regardless of accounting-based or market-based than those not invited to DJSI assessment. What’s more, if the company is eventually selected into DJSI, the company will be expected to obtain a positive return on market. Overall, the evidence in this study indicates that the corporate social responsibility and the firm performance are positively correlated, supporting the social impact hypothesis. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T02:27:51Z (GMT). No. of bitstreams: 1 ntu-104-R02722062-1.pdf: 4043552 bytes, checksum: 9a64aa91de0973b537aa484bcbee2c9b (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 口試委員會審定書 i
謝辭 ii 摘要 iii Abstract iv 目錄 v 圖目錄 vii 表目錄 viii 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 4 第二章 文獻探討與研究假說 6 第一節 企業社會責任 6 第二節 企業社會責任資訊 11 第三節 企業社會責任行為與企業績效 18 第三章 研究設計 21 第一節 企業社會責任行為之衡量 21 第二節 樣本配對 22 第三節 研究模型 25 第四節 樣本選取與資料來源 31 第四章 實證結果與分析 33 第一節 敘述性統計 33 第二節 迴歸結果與分析 38 第五章 結論與建議 43 第一節 研究結論 43 第二節 研究建議與限制 44 參考文獻 45 | - |
dc.language.iso | zh_TW | - |
dc.title | 企業社會責任行為與企業績效之關聯性研究 | zh_TW |
dc.title | The Relationship between Corporate Social Responsibility and Firm Performance | en |
dc.type | Thesis | - |
dc.date.schoolyear | 103-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 許文馨;張志宏 | zh_TW |
dc.contributor.oralexamcommittee | ;; | en |
dc.subject.keyword | 企業社會責任,企業績效,道瓊永續性指數, | zh_TW |
dc.subject.keyword | corporate social responsibility,firm performance,Dow Jones Sustainability Index, | en |
dc.relation.page | 50 | - |
dc.identifier.doi | 10.6342/NTU.2015.00083 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2015-08-03 | - |
dc.contributor.author-college | 管理學院 | - |
dc.contributor.author-dept | 會計學系 | - |
顯示於系所單位: | 會計學系 |
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