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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻(Chin-Hsien Liao) | |
| dc.contributor.author | Sung-Hui Hsieh | en |
| dc.contributor.author | 謝松諱 | zh_TW |
| dc.date.accessioned | 2021-06-17T01:28:34Z | - |
| dc.date.available | 2018-08-14 | |
| dc.date.copyright | 2017-08-14 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-08-04 | |
| dc.identifier.citation | Aboody, D., and B. Lev. 2000. Information asymmetry, R&D, and insider gains. The Journal of Finance 55: 2747–2766.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/67343 | - |
| dc.description.abstract | 本研究主要探討企業社會責任報告之可讀性的資本市場效益，特別著重在對分析師追蹤數、分析師預測準確度及分析師預測離散程度的影響。本研究以Thomson Reuters ASSET4 ESG資料庫中標準普爾1500指數且曾發佈企業社會責任報告書之公司為樣本，樣本期間為2002年至2013年。研究結果顯示，企業社會責任報告可讀性愈高，分析師追縱數愈多、分析師預測離散程度愈低，然而實證結果並未發現可讀性會提高分析師預測的準確度。此外，本研究發現公司之企業社會責任績效或公司治理品質較產業平均優良，其企業社會責任報告之可讀性對分析師追蹤數的影響是較顯著的。 | zh_TW |
| dc.description.abstract | The objective of this research is to investigate whether the readability of corporate social responsibility (CSR) reports has positive capital market benefits, measured by analyst coverage, analyst forecast accuracy, and analyst forecast dispersion. The sample includes S&P 1,500 index firms covered by ASSET4 database and issuing a standalone CSR report from years 2002 to 2013. The empirical results show that higher readability of CSR reports is associated with greater analyst coverage and lower degree of analyst forecast dispersion. However, the empirical results do not support that better readability of CSR reports improve analyst forecast accuracy. In addition, we also find that the effect of CSR report readability on analyst coverage is stronger when the firm has better corporate social performance and better corporate governance quality. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T01:28:34Z (GMT). No. of bitstreams: 1 ntu-106-R04722014-1.pdf: 1665664 bytes, checksum: a6bae493b4dd03e5b037466064877d6f (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 誌謝 I
摘要 II Abstract III 目錄 IV 表目錄 V 第一章 緒論 1 第二章 文獻回顧 4 第一節 可讀性 4 第二節 企業社會責任與公司績效 6 第三節 企業社會責任與資本市場效益 7 第三章 研究假說 10 第四章 研究設計 13 第一節 變數衡量 13 第二節 實證模型 17 第三節 樣本與資料 21 第五章 實證結果 25 第一節 敘述性統計 25 第二節 單變量分析結果 27 第三節 迴歸結果 29 第六章 額外分析 37 第一節 企業社會責任績效的調節效果 37 第二節 公司治理品質的調節效果 41 第七章 研究結論、限制與建議 45 第一節 研究結論 45 第二節 研究限制與建議 46 參考文獻 47 | |
| dc.language.iso | zh-TW | |
| dc.subject | 分析師預測 | zh_TW |
| dc.subject | 可讀性 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 資本市場效益 | zh_TW |
| dc.subject | readability | en |
| dc.subject | corporate social responsibility(CSR) | en |
| dc.subject | capital market benefits | en |
| dc.subject | analyst forecast | en |
| dc.title | 企業社會責任報告的可讀性與資本市場效益 | zh_TW |
| dc.title | Readability of Corporate Social Responsibility Report and Capital Market Benefits | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 高偉娟,吳淑鈴 | |
| dc.subject.keyword | 可讀性,企業社會責任,資本市場效益,分析師預測, | zh_TW |
| dc.subject.keyword | readability,corporate social responsibility(CSR),capital market benefits,analyst forecast, | en |
| dc.relation.page | 54 | |
| dc.identifier.doi | 10.6342/NTU201702589 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2017-08-07 | |
| 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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