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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰(Kuo-Tay Chen) | |
| dc.contributor.author | Ju-Hsuan Lee | en |
| dc.contributor.author | 李如玄 | zh_TW |
| dc.date.accessioned | 2021-06-15T13:45:50Z | - |
| dc.date.available | 2018-02-15 | |
| dc.date.copyright | 2016-02-15 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2015-11-30 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/51712 | - |
| dc.description.abstract | 本研究主要探討政治成本與企業社會責任揭露之關聯性，分別以公司規模、公司與產業銷售比、公司的租稅優惠程度、公司受媒體曝光的次數當作政治成本的代理變數。本文以西元2013年度之台灣上市櫃公司做為研究樣本進行分析。研究結果顯示，若公司面臨的政治成本較高，也就是公司規模較高、公司與產業銷售比較高、公司得到稅的優惠程度較高、公司受媒體曝光的次數越多，則愈傾向提出企業社會責任報告書，且揭露的程度與公司面臨的政治成本多寡呈正向關係。因此，政治成本確實會影響公司揭露企業社會責任的程度。 | zh_TW |
| dc.description.abstract | The objective of this research is to investigate whether political costs impact the degree of Corporate Social Responsibility (CSR) disclosure. We use size, the ratio of a company’s sales market share, tax benefit, media visibility as the proxy variable of political costs. The sample includes Taiwanese listed companies in 2013. The empirical results show that companies with higher political costs tend to disclosure more CSR information. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T13:45:50Z (GMT). No. of bitstreams: 1 ntu-104-R02722005-1.pdf: 873714 bytes, checksum: 5faaba8e743da4e6a3c174b11339d32c (MD5) Previous issue date: 2015 | en |
| dc.description.tableofcontents | 論文口試委員審定書.....................................................................................................i
謝辭 ii 摘要 iii Abstract iv 目錄 v 表目錄 vi 第一章 緒論 1 第二章 文獻回顧 3 第一節 政治成本相關文獻 3 第二節 企業社會責任揭露 5 第三節 政治成本與企業社會責任 7 第三章 假說發展 9 第四章 研究設計 12 第一節 變數衡量 12 第二節 實證模型 15 第三節 樣本與資料 16 第五章 實證結果 17 第一節 敘述性統計 17 第二節 相關係數分析 22 第三節 迴歸結果 24 第六章 研究結論、限制及建議 26 第一節 研究結論 26 第二節 研究限制與建議 27 附錄 28 參考文獻 32 | |
| dc.language.iso | zh-TW | |
| dc.subject | 企業社會責任揭露 | zh_TW |
| dc.subject | 政治成本 | zh_TW |
| dc.subject | corporate social responsibility disclosure | en |
| dc.subject | political cost | en |
| dc.title | 政治成本影響企業社會責任揭露程度之研究 | zh_TW |
| dc.title | The Impact of Political Costs on Corporate Social Responsibility Disclosure | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 104-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘(Su-Ming Lin),諶家蘭(Jia-Lang Seng) | |
| dc.subject.keyword | 政治成本,企業社會責任揭露, | zh_TW |
| dc.subject.keyword | corporate social responsibility disclosure,political cost, | en |
| dc.relation.page | 35 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2015-11-30 | |
| 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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