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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳聖賢 | |
| dc.contributor.author | Kai-Chun Chang | en |
| dc.contributor.author | 張凱鈞 | zh_TW |
| dc.date.accessioned | 2021-06-15T13:07:00Z | - |
| dc.date.available | 2021-07-25 | |
| dc.date.copyright | 2016-07-25 | |
| dc.date.issued | 2016 | |
| dc.date.submitted | 2016-07-01 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/50926 | - |
| dc.description.abstract | 本研究主要在探討企業社會績效對於財務績效是否有所影響，以2007年至2014年間臺灣銀行業為研究對象，並參考深具公信力的《天下雜誌》每年所公佈之「天下企業公民Top50」的結果作為企業社會績效之代理變數，以資產報酬率、股東權益報酬率、每人營業利益、逾期放款比率、股票報酬率及資本適足率作為因變數，而為了提升研究結果之可信度，加入銀行資產規模及負債比率為控制變數，最後則運用多變量線性迴歸進行假說與實證研究。實證研究結果發現：(1)企業社會績效與資產報酬率、股東權益報酬率、每人營業利益及資本適足率間具有顯著正向關聯性，此結果符合社會影響假說、良好的管理理論與利害關係人契約成本理論。(2)企業社會績效對逾期放款比率有顯著的負相關。(3)是否善盡企業社會績效與銀行之股票報酬率間並不存在任何關聯性，此結果符合企業供需理論。綜上所述，本研究偏向支持履行企業社會責任有助於提升銀行財務績效之表現。 | zh_TW |
| dc.description.abstract | This study examines the effect of corporate social responsibility on bank financial performance. First of all, original sample of this study is selected from the banks listed in Central Bank of Taiwan from 2007 to 2014. This paper also uses the 1st to 8th Excellence in Corporate Social Responsibility TOP 50 released annually by renowned magazines in Taiwan, namely, Common Wealth Magazine, as a benchmark for the performance of corporate social responsibility. Moreover, we use return on assets (ROA), return on equity (ROE), operation income per employee (OIPE), non-performing loan (NPL), stock return and bank of international settlement (BIS) as the variables of financial performance. In order to elevate the reliability of research result, total asset and debt ratio are used as the control variables of these models. Finally, we adopt multiple linear regression method to analyze research results. Our findings show that：(1) There are significant positive correlation between bank taking CSR and their ROA, ROE and OIPE, which support the social impact hypothesis ,the good management theory and the managerial guile theory. (2) There is significant negative correlation between bank taking CSR and their non-performing loan. (3) There is no significant relationship between CSR and stock return, supporting the supply and demand theory of the firm. In conclusion, the analysis represents that the corporate social responsibility positively influences bank financial performance. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T13:07:00Z (GMT). No. of bitstreams: 1 ntu-105-R03723036-1.pdf: 781315 bytes, checksum: a8b3aa443a8190280f9c740b9e226ffd (MD5) Previous issue date: 2016 | en |
| dc.description.tableofcontents | 中文摘要………………………………………………………………………….....i
英文摘要…………………………………………………………………………….ii 第一章 緒論………………………………………………………………………...1 第一節 研究背景及動機………………………………………………………..1 第二節 研究目的………………………………………………………………..4 第三節 研究架構………………………………………………………………..5 第二章 文獻探討…………………………………………………………………...7 第一節 企業社會責任定義與內涵……………………………………………..7 第二節 企業社會績效與財務績效之相關理論………………………………11 第三節 本文之研究假說………………………………………………………16 第三章 研究方法………………………………………………………………....17 第一節 樣本選取與資料來源…………………………………………………17 第二節 變數定義與說明………………………………………………………18 第三節 實證模型………………………………………………………………24 第四章 實證結果………………………………………………………………....26 第一節 樣本之敘述統計分析…………………………………………………26 第二節 樣本之相關係數分析…………………………………………………27 第三節 迴歸分析………………………………………………………………31 第五章 結論與建議……………………………………………………………....35 第一節 結論……………………………………………………………………35 第二節 建議……………………………………………………………………36 參考文獻…………………………………………………………………………..38 表目錄 表一、CSP與CFP相關理論與假說………………………………………………16 表二、本研究之樣本銀行………………………………………………………..17 表三、變數之敘述統計量………………………………………………………..28 表四、變數之相關係數矩陣……………………………………………………..30 表五、OLS迴歸結果……………………………………………………………...33 表六、TSLS迴歸結果……………………………………………………………..34 圖目錄 圖一、本研究流程………………………………………………………………….6 | |
| dc.language.iso | zh-TW | |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 財務績效 | zh_TW |
| dc.subject | 銀行業 | zh_TW |
| dc.subject | 銀行業 | zh_TW |
| dc.subject | 財務績效 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | Banking Industry | en |
| dc.subject | Financial Performance | en |
| dc.subject | Corporate Social Responsibility | en |
| dc.subject | Banking Industry | en |
| dc.subject | Financial Performance | en |
| dc.subject | Corporate Social Responsibility | en |
| dc.title | 企業社會責任對臺灣銀行業績效之影響 | zh_TW |
| dc.title | The Effect of Corporate Social Responsibility on Performance of Taiwan’s Banking Industry | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 104-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 何耕宇,周冠男 | |
| dc.subject.keyword | 企業社會責任,財務績效,銀行業, | zh_TW |
| dc.subject.keyword | Corporate Social Responsibility,Financial Performance,Banking Industry, | en |
| dc.relation.page | 43 | |
| dc.identifier.doi | 10.6342/NTU201600622 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2016-07-01 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| 顯示於系所單位： | 財務金融學系 | |
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