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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 黃志典(Jyh-Dean Hwang) | |
| dc.contributor.author | Chun-Chi Chang | en |
| dc.contributor.author | 張竣期 | zh_TW |
| dc.date.accessioned | 2023-03-19T23:43:49Z | - |
| dc.date.copyright | 2022-09-07 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-08-31 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/86233 | - |
| dc.description.abstract | 本研究以2010年至2020年臺灣88家上市公司的平衡型追蹤資料為樣本，檢測企業社會責任績效對財務 績效與股價報酬的影響。本文使用Refinitiv資料庫，以ESG績效、環境保護績效、社會責任績效與公司治理績效作為企業社會責任績效的衡量變數。本文發現：（1）當期的ESG績效、環境保護績效與社會責任績效會負面影響資產報酬率、權益報酬率與公司價值；（2）當期的ESG績效、環境保護績效、社會責任績效與公司治理績效對股價報酬率沒有影響；（3）落後一期的ESG績效會正面影響權益報酬率；（4）落後一期的社會責任績效會正面影響資產報酬率與權益報酬率；（5）落後一期的ESG績效、環境保護績效、社會責任績效與公司治理績效對公司價值與股價報酬率沒有影響。 | zh_TW |
| dc.description.abstract | This study examines the impact of corporate social responsibility performance on financial performance and stock returns, using balanced panel data of 88 Taiwan listed companies from 2010 to 2020 as a sample. This study uses the Refinitiv database to take ESG performance, environmental protection performance, social responsibility performance, and corporate governance performance as measurement variables for corporate social responsibility performance. Findings of this study are as follows: (1) Current ESG performance, environmental protection performance, and social responsibility performance have negative effect on return on assets, return on equity, and company value; (2) Current ESG performance, environmental protection performance, social responsibility performance, and corporate governance performance have no effect on stock returns; (3) One period lagged ESG performance has positive effect on return on equity; (4) One period lagged social responsibility performance has positive effect on return on assets and return on equity; (5) One period lagged ESG performance, environmental protection performance, social responsibility performance, and corporate governance performance have no effect on firm value and stock returns. | en |
| dc.description.provenance | Made available in DSpace on 2023-03-19T23:43:49Z (GMT). No. of bitstreams: 1 U0001-3008202218133800.pdf: 1544493 bytes, checksum: 3a4990593ea462700a96d31def213903 (MD5) Previous issue date: 2022 | en |
| dc.description.tableofcontents | 口試委員會審定書 i 誌謝 ii 中文摘要 iii ABSTRACT iv 目錄 v 圖目錄 vii 表目錄 viii 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 2 第三節 研究流程與架構 3 第二章 文獻回顧 5 第一節 企業社會責任的發展演進 5 第二節 企業社會責任與財務績效 6 第三節 企業社會責任與股價報酬 7 第三章 研究設計 9 第一節 樣本與資料來源 9 第二節 變數定義 10 第三節 實證模型 12 第四章 實證結果與分析 15 第一節 敘述性統計 15 第二節 追蹤資料分析 18 第三節 追蹤資料迴歸結果 22 第五章 結論與建議 32 第一節 研究結論 32 第二節 研究限制與建議 32 參考文獻 34 中文部分 34 英文部分 35 | |
| dc.language.iso | zh-TW | |
| dc.title | 企業社會責任、財務績效與股價報酬：基於臺灣上市公司與追蹤資料模型的研究 | zh_TW |
| dc.title | Corporate Social Responsibility, Financial Performance, and Stock Returns: A Study Based on Taiwan Listed Companies and Panel Data Model | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 110-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳聿宏(Yu-Hung Chen),廖咸興(Hsien-Hsing Liao) | |
| dc.subject.keyword | 企業社會責任,ESG,財務績效,股價報酬,臺灣上市公司,追蹤資料模型, | zh_TW |
| dc.subject.keyword | Corporate Social Responsibility,ESG,Financial Performance,Stock Returns,Taiwan Listed Companies,Panel Data Model, | en |
| dc.relation.page | 37 | |
| dc.identifier.doi | 10.6342/NTU202202983 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2022-08-31 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 國際企業學研究所 | zh_TW |
| dc.date.embargo-lift | 2022-09-07 | - |
| 顯示於系所單位： | 國際企業學系 | |
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