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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 陳思帆 | zh_TW |
dc.contributor.advisor | Szu-Fan Chen | en |
dc.contributor.author | 吳柏賢 | zh_TW |
dc.contributor.author | Po-Hsien Wu | en |
dc.date.accessioned | 2024-06-03T16:07:12Z | - |
dc.date.available | 2024-09-24 | - |
dc.date.copyright | 2024-06-03 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2024-04-27 | - |
dc.identifier.citation | Bauer, R., & Hann, D. (2010). Corporate environmental management and credit risk. Available at SSRN 1660470.
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The journal of finance, 55(4), 1623-1653. | - |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92671 | - |
dc.description.abstract | 本研究以2007年至2019年間有因為發生不實表達而重新公告財務報表的美國公司為樣本,比較當ESG評價機構得知公司財務重編時,因舞弊造成的財務重編是否相較因錯誤造成的財報重編有更大的ESG評價調整。再計算公司於財務報表重編期間之累計異常報酬,並衡量其對公司ESG評價之影響。最後,將舞弊與累計異常報酬二者對ESG評價的影響合併探討。研究結果發現,ESG評價機構得知公司需作財務重編的原因後,舞弊相較於錯誤並不會對ESG評價有更顯著的負面影響。而累計異常報酬對ESG評價有正向的顯著影響。惟當該異常報酬的增加係由舞弊所導致時,會對ESG評價有負向的顯著影響。代表若公司只要是因舞弊而獲得不法之利益,且該舞弊被監管機關發現後,都將對公司產生負面影響,無論原先公司價值多少,此結論符合本研究原先對舞弊影響的預期。 | zh_TW |
dc.description.abstract | This paper examines the effect of fraud on ESG ratings of US companies that restated their financial statements between 2007 and 2019. I investigate three research questions. First, does fraud lead to a greater ESG rating decline than error does upon the disclosure of financial misstatements? Second, is corporate performance during the misstatement period positively associated with the change in ESG ratings from the beginning to the end of the restatement period? Third, does the disclosure of fraud offset the effect of corporate performance during the misstatement period on ESG ratings?
My findings suggest that first, fraud does not have a greater effect than error on ESG ratings upon the announcement of financial restatements. Second, cumulative abnormal returns (CAR) during the restatement period is positively associated with the change in ESG ratings. Finally, while fraud does not incrementally affect ESG ratings, CAR during the restatement period is negatively associated with the overall change in ESG ratings when the restatements were due to fraud. My results imply that the revelation of fraud more than offsets the ESG rating increase during the misstatement period if the misstatements were due to fraud. These findings align with my initial expectations regarding the impact of fraud. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-06-03T16:07:12Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2024-06-03T16:07:12Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 中文摘要 I
ABSTRACT II 目次 III 圖次 V 表次 V 第一章 緒論 1 第二章 背景架構、文獻回顧與研究假說發展 5 第一節 背景架構 5 一、 ESG之興起 5 二、 ESG之評價 7 三、 舞弊研究 11 第二節 文獻回顧與研究假說發展 12 第三章 研究設計 18 第一節 變數衡量 18 一、 應變數 18 二、 自變數 19 三、 控制變數 20 第二節 實證模型 22 第三節 樣本與資料 26 第四章 研究結果 27 第一節 敘述性統計 27 第二節 相關係數分析 28 第三節 迴歸結果分析 29 第五章 額外測試 37 第六章 結論與研究限制 45 第一節 結論 45 第二節 研究限制與建議 46 參考文獻 47 | - |
dc.language.iso | zh_TW | - |
dc.title | 舞弊真的能帶來好處嗎? 舞弊被發現前後對ESG評價之影響 | zh_TW |
dc.title | Does Fraud really Bring Benefits? The Influence of Fraud on ESG Ratings Pre- and Post-Detection | en |
dc.type | Thesis | - |
dc.date.schoolyear | 112-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 陳坤志;謝佳純 | zh_TW |
dc.contributor.oralexamcommittee | Kun-Chih Chen;Chia-Chun Hsieh | en |
dc.subject.keyword | 舞弊,財務報表重編,累計異常報酬,ESG評價, | zh_TW |
dc.subject.keyword | Fraud,Restatement,Cumulative abnormal returns,ESG ratings, | en |
dc.relation.page | 50 | - |
dc.identifier.doi | 10.6342/NTU202304183 | - |
dc.rights.note | 同意授權(限校園內公開) | - |
dc.date.accepted | 2024-04-28 | - |
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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