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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰(Kuo-Tay Chen) | |
| dc.contributor.author | Fang-Yu Yang | en |
| dc.contributor.author | 楊芳喻 | zh_TW |
| dc.date.accessioned | 2021-06-17T01:43:50Z | - |
| dc.date.available | 2017-08-08 | |
| dc.date.copyright | 2017-08-08 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-07-27 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/67681 | - |
| dc.description.abstract | 本研究共分為六個章節，敘述了投資人對於企業履行社會責任所給予之回報。本文以西元2007年至2016年為止共十個年度之台灣上市櫃公司為樣本進行分析。研究結果顯示，若公司履行越多的社會責任，能夠創造更多的無形資產，亦能使投資人對未預期盈餘有好的評價，意即有較高的盈餘反應係數，但僅發生於當期盈餘不如預期時，反之，當期盈餘若優於預期時，則無此效果。除此之外，企業在履行越多的社會責任時，也可以使公司的盈餘持續性較佳。 | zh_TW |
| dc.description.abstract | This thesis investigates whether investors reward firms who fulfill the social responsibilities. The samples included Taiwanese listed companies from 2007 to 2016.The empirical results show that the more social responsibilities the firms are engaged in, the more intangible asset they create. Also, when the firms are deeply involved in social responsibilities, the market would give greater valuation on unexpected earnings with the larger earnings response coefficient. However, it only happened when the unexpected earnings are negative. If the unexpected earnings are positive, the effect didn’t exist. Finally, if the firms take on social responsibilities, they do have better earnings persistence. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T01:43:50Z (GMT). No. of bitstreams: 1 ntu-106-R04722047-1.pdf: 2057712 bytes, checksum: 2f37a2f906eeb33842d06dfd17e23652 (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 摘要 i
Abstract ii 圖表目錄 v 第一章 緒論 第一節 研究背景 1 第二節 研究動機與目的 1 第二章 文獻回顧與假說發展 第一節 企業社會責任相關文獻 4 第二節 無形資產相關文獻 6 第三節 盈餘反應係數相關文獻 7 第四節 盈餘持續性相關文獻 8 第五節 假說發展 9 第三章 研究設計 第一節 樣本與資料來源 11 第二節 變數衡量 13 第三節 實證模型 16 第四章 實證結果 第一節 敘述性統計分析 18 第二節 迴歸結果 29 第五章 研究結論、限制及建議 第一節 研究結論 34 第二節 研究限制與建議 35 參考文獻 36 | |
| dc.language.iso | zh-TW | |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 無形資產 | zh_TW |
| dc.subject | 盈餘反應係數 | zh_TW |
| dc.subject | 盈餘持續性 | zh_TW |
| dc.subject | social responsibility | en |
| dc.subject | intangible asset | en |
| dc.subject | earnings response coefficient | en |
| dc.subject | earnings persistence | en |
| dc.title | 企業履行社會責任之回報 | zh_TW |
| dc.title | The Returns for Firms Fulfilling Social Responsibilities | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘(Shi-Ming Lin),黃美祝(Mei-Zuh Huang) | |
| dc.subject.keyword | 企業社會責任,無形資產,盈餘反應係數,盈餘持續性, | zh_TW |
| dc.subject.keyword | social responsibility,intangible asset,earnings response coefficient,earnings persistence, | en |
| dc.relation.page | 40 | |
| dc.identifier.doi | 10.6342/NTU201702149 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2017-07-27 | |
| 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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