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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳業寧(Yeh-Ning Chen) | |
| dc.contributor.author | Wan-Ching Lin | en |
| dc.contributor.author | 林琬青 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:03:03Z | - |
| dc.date.available | 2021-07-23 | |
| dc.date.available | 2022-11-24T03:03:03Z | - |
| dc.date.copyright | 2021-07-23 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-08 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80237 | - |
| dc.description.abstract | 本研究以具有ESG分數的美國上市企業為樣本，分析企業於新冠肺炎疫情爆發前（2019年）的員工福利績效與新冠肺炎期間（2020年2至3月）股票報酬之間的關係，並進一步分析此關係是否隨各企業人力資本的重要性而異。實證結果發現，企業於新冠肺炎前對員工福利的重視程度與新冠肺炎期間的股票報酬呈正向關係，顯示正因為新冠肺炎危害人體健康，從而對企業的人力資本運作造成不利影響，因此在新冠肺炎前對員工提供較佳福利的企業，在疫情期間更受到投資者的重視，故有較佳的報酬。此外，依人力資本對企業的重要性將企業分類後，實證結果發現：若企業的人力資本需求越大，則企業對員工福利重視程度與股票報酬之間的正向關係越顯著。最後，本研究的穩健性分析發現：延長樣本期間或考量企業對員工福利的爭議事件後，企業對員工福利的重視與股票報酬的正向關係仍存在；若以企業社會責任的其他面向取代企業的員工福利績效，則其與新冠肺炎期間股票報酬的關係仍維持正向顯著。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:03:03Z (GMT). No. of bitstreams: 1 U0001-0807202111521900.pdf: 1731365 bytes, checksum: 093a8cf8c1056ada4e9848a5ce1d5a27 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 口試委員會審定書 ii 誌 謝 iii 摘 要 iv Abstract v 目 錄 vi 第壹章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第貳章 文獻回顧 3 第一節 企業社會責任學術上的發展與企業績效的關係 3 第二節 2020新冠肺炎與2008全球金融危機 6 第三節 2020新冠肺炎危機與企業績效或投資人反應 8 第四節 本研究貢獻 12 第參章 研究設計 14 第一節 研究假說 14 第二節 研究方法 16 第三節 樣本選取與資料來源 22 第肆章 實證結果與分析 25 第一節 樣本敘述 25 第二節 整體樣本下衡量員工福利與企業股價的關係 29 第三節 分組樣本下衡量員工福利與企業股價的關係 37 第四節 穩健性測試 42 第伍章 結論與建議 57 第一節 研究結論 57 第二節 研究建議 58 參考文獻 60 | |
| dc.language.iso | zh-TW | |
| dc.subject | 新冠肺炎 | zh_TW |
| dc.subject | 人力資本 | zh_TW |
| dc.subject | 股票報酬 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 員工福利 | zh_TW |
| dc.subject | COVID-19 | en |
| dc.subject | Human Capital | en |
| dc.subject | Employee Welfare | en |
| dc.subject | and Governance) | en |
| dc.subject | Social | en |
| dc.subject | ESG (Environmeny | en |
| dc.subject | Stock Return | en |
| dc.title | 2020新冠肺炎疫情期間企業對員工福利之重視程度與股票報酬之間的關係 | zh_TW |
| dc.title | The Emphasis on Employee Welfare and Stock Returns during the 2020 COVID-19 Period | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 何柏欣(Hsin-Tsai Liu),林智勇(Chih-Yang Tseng) | |
| dc.subject.keyword | 新冠肺炎,股票報酬,企業社會責任,員工福利,人力資本, | zh_TW |
| dc.subject.keyword | COVID-19,Stock Return,ESG (Environmeny, Social, and Governance),Employee Welfare,Human Capital, | en |
| dc.relation.page | 64 | |
| dc.identifier.doi | 10.6342/NTU202101341 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-09 | |
| 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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