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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰(Kuo-Tay Chen) | |
| dc.contributor.author | Yuan-Chieh Lee | en |
| dc.contributor.author | 李元傑 | zh_TW |
| dc.date.accessioned | 2021-06-16T02:39:33Z | - |
| dc.date.available | 2015-07-30 | |
| dc.date.copyright | 2015-07-30 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2015-07-22 | |
| dc.identifier.citation | 王宗政（2013），企業社會責任與權益資金成本─臺灣的實證研究。淡江大學。
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/54089 | - |
| dc.description.abstract | 本研究主要探討較多的企業社會責任揭露是否能降低公司未來績效表現的波動程度、提高分析師盈餘預測的準確率，及降低未來的資金成本。本文以西元2004年起至2013年為止共計十個年度之台灣上市櫃公司為研究樣本進行分析。研究結果顯示，公司若揭露越多企業社會責任相關資訊，能夠有效降低未來績效表現的波動程度、提高分析師盈餘預測的準確率，及降低未來的資金成本。此外，本研究亦透過內容分析法對企業社會責任報告書內容進行分析，發現報告書中若使用較多強烈性正面詞彙，則同樣能產生上述之影響。 | zh_TW |
| dc.description.abstract | This research investigates whether more corporate social responsibility (CSR) disclosure results in lower volatility of future earnings, higher analysts’ forecast accuracy, and lower future cost of capital. We use textual analysis on the content of the CSR reports. The sample includes Taiwanese listed companies from 2004 to 2013. The empirical results show that the more CSR information is disclosed, the lower volatility of future earnings, the higher analysts’ forecast accuracy, and the lower future cost of capital. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T02:39:33Z (GMT). No. of bitstreams: 1 ntu-104-R02722007-1.pdf: 719841 bytes, checksum: e73952246bc377dafa0403a21fd4369c (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 第一節 研究背景...................................................1 第二節 研究動機與目的.............................................2 第二章 文獻回顧.....................................................5 第一節 企業社會責任揭露相關文獻...................................5 第二節 績效表現穩定相關文獻.......................................8 第三節 分析師盈餘預測相關文獻.....................................9 第四節 揭露與資金成本相關文獻....................................10 第三章 研究假說....................................................12 第四章 研究設計....................................................15 第一節 樣本與資料................................................15 第二節 變數衡量..................................................17 第三節 實證模型...................................................21 第五章 實證結果....................................................24 第一節 敘述性統計................................................24 第二節 相關係數量分析............................................28 第三節 迴歸結果..................................................33 第六章 研究結論、限制與建議.........................................41 第一節 研究結論..................................................41 第二節 研究限制與建議............................................42 附錄................................................................43 參考文獻............................................................44 | |
| dc.language.iso | zh-TW | |
| dc.title | 企業社會責任揭露及企業未來績效、分析師預期、及資金成本之關聯 | zh_TW |
| dc.title | The Relationships between CSR Disclosure and Future Performance, Analysts’ Forecast, and Cost of Capital | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 103-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘(Suming Lin),黃美祝(Mei-Juh Huang) | |
| dc.subject.keyword | 企業社會責任揭露,文字分析法,分析師預期,資金成本, | zh_TW |
| dc.subject.keyword | corporate social responsibility disclosure,textual analysis,analysts’ forecast,cost of capital, | en |
| dc.relation.page | 53 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2015-07-23 | |
| 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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