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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志,高偉娟 | |
| dc.contributor.author | Fang-Ting Liu | en |
| dc.contributor.author | 劉芳廷 | zh_TW |
| dc.date.accessioned | 2021-06-08T01:58:51Z | - |
| dc.date.copyright | 2016-10-05 | |
| dc.date.issued | 2016 | |
| dc.date.submitted | 2016-06-28 | |
| dc.identifier.citation | 一、 中文部分
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Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723-759. Di Giuli, A., & Kostovetsky, L. 2014. Are red or blue companies more likely to go green? Politics and corporate social responsibility. Journal of Financial Economics, 111(1), 158-180. Dong, Lin, Zhan. 2015. Do Analysts Curb Corporate Social Irresponsibility? Evidence from Natural Experiments. Working Paper. Fama, E. F. and K.R. French 1992. The Cross-Section of Expected Stock Returns. Journal of Finance 47(2): 427-465. Fama, E. F., & French, K. R. 2001. Disappearing dividends: changing firm characteristics or lower propensity to pay? Journal of Financial economics, 60(1), 3-43. Friedman, Milton. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine. Freeman, R. E. 1984. Strategic Management: A Stakeholder Perspective. Fombrun, C. J. 2005. A world of reputation research, analysis and thinking—building corporate reputation through CSR initiatives: evolving standards. Corporate Reputation Review, 8(1), 7-12. Fairfield, P. M. 1994. P/E, P/B and the present value of future dividends. Financial Analysts Journal, 4, 23-31. Hart, S. 1995. A natural resource-based view of the firm. Academy of Management Review, 20, 986–1014. Hoi, C. K., Wu, Q., & Zhang, H. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059. Kim, Y. Park, M. S., & Wier, B. 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796. Levis, J. 2006. Adoption of corporate social responsibility codes by multinational companies. Journal of Asian Economics, 17(1), 50-55. Milton Friedman 1970. “The Social Responsibility of Business Is to Increase Its Profits,” New York Times Magazine McWilliams, A. and Siegel, D. 2000. Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal, 21, 603–9. McWilliams, A., & Siegel, D. 2001. Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127. McWilliams, A., Siegel, D. S., & Wright, P. M. 2006. Corporate social responsibility: Strategic implications*. Journal of Management Studies, 43(1), 1-18. Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. 2013. Firm-value effects of carbon emissions and carbon disclosures. The Accounting Review, 89(2), 695-724. Mueller, D. C. 1972. A life cycle theory of the firm. The Journal of Industrial Economics, 199-219. Plumlee, M., Brown, D., Hayes, R. M., & Marshall, S. 2010. Voluntary environmental disclosure quality and firm value: Further evidence. Schuler, D. A., & Cording, M. 2006. A corporate social performance–corporate financial performance behavioral model for consumers. Academy of Management Review, 31(3), 540-558. Simnett, R., Vanstraelen, A. & Chua, W. F., 2009. Assurance on sustainability REPORTs: An international comparison. The Accounting Review, 84(3), 937-967. Siegel, D. S., & Vitaliano, D. F. 2007. An empirical analysis of the strategic use of corporate social responsibility. Journal of Economics & Management Strategy, 16(3), 773-792. Schnietz, K. E., & Epstein, M. J. 2005. Exploring the financial value of a reputation for corporate social responsibility during a crisis. Corporate Reputation Review, 7(4), 327-345. Schwert, G. W. 1989. Why does stock market volatility change over time?.The Journal of Finance, 44(5), 1115-1153. Tucker, L., & Melewar, T. C. 2005. Corporate reputation and crisis management: The threat and manageability of anti-corporatism. Corporate Reputation Review, 7(4), 377-387. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/19434 | - |
| dc.description.abstract | 本研究旨在探討國內企業社會責任報告書之聲譽回復效果，即探討在企業發生公共安全、工安事故、勞資糾紛、法律遵循等負面社會責任事件後，企業社會責任報告書的發佈，是否能有效扭轉市場評價、挽回公司聲譽。
本研究主要針對台灣2015年發佈並公告之企業社會責任報告書進行探討。研究結果顯示當過去發生的負面社會責任事件越嚴重，企業於社會責任報告書發佈時，該企業之股價異常報酬就越高。此即顯示企業社會責任報告書，確實具有公司聲譽的回復效果，且在強制揭露、經過第三方獨立驗證、使用GRI4編製後，回復效果更為顯著。 另外，本研究發現企業社會責任報告書的聲譽回復效果，主要來自於報告書中對於負面事件的處理方式、事後檢討與後續預防措施之揭露。此即顯示負面社會責任事件後，企業的改善行動與平衡中立之揭露，均能有效扭轉市場評價、挽回公司聲譽及提升公司價值。 | zh_TW |
| dc.description.abstract | This study investigates the reputation-recovery effect of corporate social responsibility (CSR) reports in Taiwan. The reputation-recovery effect refers to the releasing of social responsibility report can effectively reduce the market negative reactions after companies had negative CSR events.
The sample firms are those issuing 2015 CSR reports in Taiwan. We find that the negative CSR-related news effects are positively associated with the cumulative abnormal returns surrounding the issuance of CSR reports after the news released. This implies that the subsequently disclosed CSR reports could recover the negative impact of negative news on a company’s reputation. Furthermore, the effects are more significant when the CSR reports are prepared mandatory, prepared following GRI4 and verified through an independent third-party. Besides, we found that the reputation recovery effect was mainly from the disclosure of reviews and precautions of negative CSR events. The results imply that improvements after negative CSR events and neutral disclosure can help company recovery reputation, enhance corporate value. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T01:58:51Z (GMT). No. of bitstreams: 1 ntu-105-R03722032-1.pdf: 994636 bytes, checksum: 6c72b7de15a2f9f2ea550af1066b8ac1 (MD5) Previous issue date: 2016 | en |
| dc.description.tableofcontents | 致謝 I
摘要 III ABSTRACT III 目錄 IV 表目錄 V 第一章 緒論 1 第二章 文獻回顧及假說建立 4 第一節 企業社會責任與公司財務績效之負向關係 4 第二節 企業社會責任與公司財務績效之正向關係 4 第三節 企業社會責任報告書之特性與市場反應 6 第三章 研究設計 8 第一節 樣本選取 8 第二節 變數衡量 10 第三節 實證模型 17 第四章 實證結果 19 第一節 敘述性統計 19 第二節 單變量分析 22 第三節 迴歸結果 27 第五章 額外測試 37 第六章 研究結論、限制及建議 41 第一節 研究結論 41 第二節 研究限制與建議 42 參考文獻 43 | |
| dc.language.iso | zh-TW | |
| dc.title | 企業社會責任報告書之聲譽回復效果-以台灣公司為例 | zh_TW |
| dc.title | The Reputation-Recovery Effect of Corporate Social Responsibility Reports: Evidence from Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 104-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 姜堯民,吳菊華 | |
| dc.subject.keyword | 企業社會責任,企業社會責任報告書,強制揭露,市場反應,聲譽回復, | zh_TW |
| dc.subject.keyword | corporate social responsibility (CSR),corporate social responsibility reports,mandatory disclosure,the market reactions,reputation recovery, | en |
| dc.relation.page | 45 | |
| dc.identifier.doi | 10.6342/NTU201600529 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2016-06-28 | |
| 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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