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標題: | 產品市場競爭程度與企業社會責任資訊揭露之關聯性:以臺灣為例 Product Market Competition and Corporate Social Responsibility Disclosures: Evidence from Taiwan |
作者: | 許芳甄 Fang-Chen Hsu |
指導教授: | 廖芝嫻 Chih-Hsien Liao |
關鍵字: | 產品市場競爭程度,企業社會責任,自願揭露,私有資訊成本, product market competition,corporate social responsibility,voluntary disclosure,proprietary cost, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 本研究主要探討產品市場競爭程度與企業社會責任資訊揭露傾向及揭露程度的關聯性,以臺灣2013至2017之上市公司為樣本進行分析。研究結果發現,當產品市場競爭程度越高,企業自願出具企業社會責任報告書的可能性越高,且自願揭露與企業社會責任及與產品相關議題的字數越多,顯示產品市場競爭具有外部監理作用,而企業基於顧客導向之行銷目的,越傾向提供較多的企業社會責任資訊。然而,若以強制出具企業社會責任報告書的樣本分析,則有部分證據顯示產品市場競爭強度與資訊揭露程度呈現負相關,支持私有資訊成本理論,亦顯示產品市場競爭程度與非財務資訊揭露之關係較為複雜。 This study investigates how product market competition affects firms’ voluntary disclosure of corporate social responsibility (CSR) information. We use a sample of Taiwanese listed firms during years 2013 to 2017. The empirical results show that more competitive product markets increase firms’ likelihood of voluntarily issuing CSR reports. Moreover, product market competition is positively related to firms’ voluntary disclosure level, measured by the total number of pages of the CSR report, total number of words of CSR disclosures, and total number of words of product-related disclosures. The results are consistent with the external governance mechanism of product market competition and also support the customer-oriented domains of CSR information. However, we find partial evidence that product market competition is negatively related to firms’ disclosure level among the sample of firms that are subject to mandatory issuance of CSR reports. This suggests that the association between product market competition and non-financial information disclosure may be more complex than what has been documented in the literature. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88006 |
DOI: | 10.6342/NTU202300974 |
全文授權: | 同意授權(限校園內公開) |
顯示於系所單位: | 會計學系 |
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