請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81669完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 李艷榕(Yen-Jung Lee) | |
| dc.contributor.author | Ya-Min Wu | en |
| dc.contributor.author | 吳亞珉 | zh_TW |
| dc.date.accessioned | 2022-11-24T09:25:31Z | - |
| dc.date.available | 2022-11-24T09:25:31Z | - |
| dc.date.copyright | 2021-08-06 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-12 | |
| dc.identifier.citation | 丁秀儀，2009，公司治理是否受到機構投資人的青睞，管理學報，第26卷第3期：233-253。 王宇與李海洋，2017，管理学研究中的内生性问题及修正方法，管理学季刊，第2卷第3期：20-47。 甘嘉祺與朱博湧，2015，機構投資人持股與企業社會責任績效之關聯實證。 吳幸蓁、陳漢鐘、戚務君，2017，誠信經營與企業社會責任報告書之揭露與確信，中華會計學刊，第12卷特刊：423-470。 吳幸蓁與廖蕙儀，2017，自願性揭露企業社會責任資訊之決定因素與其資訊後果，中山管理評論，第25卷第1期：13-62。 林嬋娟與張哲嘉，2009，董監事異常變動，家族企業與企業舞弊之關聯性，會計評論，第48期：1-33。 邱渝雅，2020，企業社會責任、公司治理與外資持股偏好之關連性研究，國立中正大學財務金融系研究所未出版碩士論文。 邱慈觀與黃啟瑞，2019，治理結構對企業社會責任的影響，中山管理評論，第27卷第3期：511-550。 張裕任、王泰昌與吳琮璠，2009，公司治理機制與外資持股偏好關聯性之探討，管理與系統，第16卷第4期：505-532。 張裕任、吳琮璠與王泰昌，2012，影響外資持股偏好因素之探討：安全性及資訊不對稱，證券市場發展季刊，第24卷第1期：1-44。 許光華與林秉瑋，2005，散戶投資人處分效果之研究-考量公司市場價值下之實證結果，管理學報，第22卷第1期：85-107。 陳毅遠，2018，高階經理人薪酬結構，企業社會責任與公司績效之關聯性，政治大學會計學系研究所未出版碩士論文。 Aguilera, R. V., Jackson, G. 2003. The cross-national diversity of corporate governance: dimensions and determinants. Academy of management Review 28(3): 447-465. Ahmed, S. U., Islam, Z., Mahtab, H., Hasan, I. 2014. Institutional investment and corporate social performance: linkage towards sustainable development. Corporate Social Responsibility and Environmental Management 21(1): 1-13. Akpinar, A., Jiang, Y., Gómez-Mejía, L. R., Berrone, P., Walls, J. L. 2008. Strategic use of CSR as a signal for good management. Available at SSRN 1134505. Aupperle, K. E., Carroll, A. B., Hatfield, J. D. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management journal 28(2): 446-463. Beaudoin, C. A. 2008. Earnings management: the role of the agency problem and corporate social responsibility. Bhattacharya, C. B., Sen, S. 2004. Doing better at doing good: when, why, and how consumers respond to corporate social initiatives. California Management Review 47(1): 9-24. Brickley, J. A., Lease, R. C., Smith Jr, C. W. 1988. Ownership structure and voting on antitakeover amendments. Journal of financial economics 20: 267-291. Chang, C.-C., Hsieh, P.-F., Wang, Y.-H. 2015. Sophistication, sentiment, and misreaction. Journal of Financial and Quantitative Analysis: 903-928. Coffey, B. S., Fryxell, G. E. 1991. Institutional ownership of stock and dimensions of corporate social performance: an empirical examination. Journal of business ethics 10(6): 437-444. Coval, J. D., Moskowitz, T. J. 1999. Home bias at home: local equity preference in domestic portfolios. The Journal of Finance 54(6): 2045-2073. De Long, J. B., Shleifer, A., Summers, L. H., Waldmann, R. J. 1990. Positive feedback investment strategies and destabilizing rational speculation. The Journal of Finance 45(2): 379-395. Dhar, R., Zhu, N. 2002. Up close and personal: an individual level analysis of the disposition effect. Driver, C., Thompson, G. 2002. Corporate governance and democracy: the stakeholder debate revisited. Journal of Management and Governance 6(2): 111-130. Fauzi, H., Mahoney, L. S., Rahman, A. A. 2007. The link between corporate social performance and financial performance: evidence from Indonesian companies. Issues in Social and Environmental Accounting 1(1): 149-159. Friedman, M. 2007. The social responsibility of business is to increase its profits Corporate ethics and corporate governance: 173-178. Graves, S. B., Waddock, S. A. 1994. Institutional owners and corporate social performance. Academy of Management journal 37(4): 1034-1046. Grinblatt, M., Keloharju, M. 2001. How distance, language, and culture influence stockholdings and trades. The Journal of Finance 56(3): 1053-1073. Hess, D., Rogovsky, N., Dunfee, T. W. 2002. The next wave of corporate community involvement: corporate social initiatives. California Management Review 44(2): 110-125. Hoi, C. K., Wu, Q., Zhang, H. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? evidence from irresponsible CSR activities. The Accounting Review 88(6): 2025-2059. Holderness, C. G., Sheehan, D. P. 1988. The role of majority shareholders in publicly held corporations: an exploratory analysis. Journal of financial economics 20: 317-346. Hoskisson, R. E., Johnson, R. A., Moesel, D. D. 1994. Corporate divestiture intensity in restructuring firms: effects of governance, strategy, and performance. Academy of Management journal 37(5): 1207-1251. Kraft, K. L., Hage, J. 1990. Strategy, social responsibility and implementation. Journal of business ethics 9(1): 11-19. Lanis, R., Richardson, G. 2012. Corporate social responsibility and tax aggressiveness: an empirical analysis. Journal of Accounting and Public Policy 31(1): 86-108. Malmendier, U., Shanthikumar, D. 2007. Are small investors naive about incentives? Journal of financial economics 85(2): 457-489. Merton, R. C. 1987. A simple model of capital market equilibrium with incomplete information. Perrini, F., Tencati, A. 2006. Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business strategy and the environment 15(5): 296-308. Pound, J. 1992. Raiders, targets, and politics: the history and future of American corporate control. Journal of Applied Corporate Finance 5(3): 6-18. Ramasamy, B., Yeung, M. C., Chen, J. 2013. Selling to the urban Chinese in East Asia: do CSR and value orientation matter? Journal of Business Research 66(12): 2485-2491. Ryu, K., Lee, H. R., Kim, W. G. 2012. The influence of the quality of the physical environment, food, and service on restaurant image, customer perceived value, customer satisfaction, and behavioral intentions. International journal of contemporary hospitality management. Schnietz, K. E., Epstein, M. J. 2005. Exploring the financial value of a reputation for corporate social responsibility during a crisis. Corporate reputation review 7(4): 327-345. Schuler, D. A., Cording, M. 2006. A corporate social performance–corporate financial performance behavioral model for consumers. Academy of management Review 31(3): 540-558. Shapira, Z., Venezia, I. 2001. Patterns of behavior of professionally managed and independent investors. Journal of Banking Finance 25(8): 1573-1587. Shen, C.-H., Chih, H.-L. 2009. Conflicts of interest in the stock recommendations of investment banks and their determinants. Journal of Financial and Quantitative Analysis: 1149-1171. Shiller, R. J., Fischer, S., Friedman, B. M. 1984. Stock prices and social dynamics. Brookings papers on economic activity 1984(2): 457-510. Sikka, P. 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Paper presented at the Accounting forum. Tucker, L., Melewar, T. 2005. Corporate reputation and crisis management: the threat and manageability of anti-corporatism. Corporate reputation review 7(4): 377-387. Vance, S. C. 1975. Are socially responsible corporations good investment risks. Management review 64(8): 19-24. Waddock, S. A., Graves, S. B. 1997. The corporate social performance–financial performance link. Strategic management journal 18(4): 303-319. Wang, M., Qiu, C., Kong, D. 2011. Corporate social responsibility, investor behaviors, and stock market returns: evidence from a natural experiment in China. Journal of business ethics 101(1): 127-141. Zhou, J. 1998. Feedback valence, feedback style, task autonomy, and achievement orientation: interactive effects on creative performance. Journal of applied psychology 83(2): 261. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81669 | - |
| dc.description.abstract | 本研究針對台灣證券市場，將投資人以國內外、法人或散戶分為四類型，並使用台灣2012至2016年的上市櫃公司為樣本，探討公司CSR績效與四類型投資人持股比例之關聯。本研究分別以CSR得獎與否以及CSR評分作為公司CSR績效之代理變數，自實證結果及穩健性測試中得知：CSR績效對國內、外機構投資人持股比例變動為顯著正相關，但兩者所關注之面向與指標有所不同；CSR績效對外國散戶投資人持股比例為顯著負相關，顯示外國散戶因缺乏專業知識而尚未完全了解企業落實CSR產生之效益；CSR績效對於國內散戶投資人為顯著負相關，顯示國內散戶對於CSR概念停留於慈善公益活動，認為CSR投入之成本等同耗費企業資源，反倒侵害其股東權益，且未有足夠資源與能力以分析CSR行動之助益，因此對公司落實CSR存有負面態度，傾向減少持有CSR績效高之公司。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T09:25:31Z (GMT). No. of bitstreams: 1 U0001-0807202111240800.pdf: 866273 bytes, checksum: 7c6f80dacc9b2dca3e9b69d04ba6a72a (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 誌謝 i 摘要 ii ABSTRACT iii 目錄 iv 表目錄 v 壹、緒論 1 一、研究背景與動機 1 二、研究架構 2 貳、文獻探討 3 一、投資人持股偏好 3 二、企業社會責任 6 參、研究方法 10 一、假說發展 10 二、樣本選取與資料來源 13 三、變數衡量 14 肆、實證結果 19 一、敘述性統計 19 二、相關係數分析 22 三、迴歸分析 25 四、穩健性測試 29 伍、結論及研究限制 37 一、結論 37 二、研究限制與建議 38 參考文獻 39 | |
| dc.language.iso | zh-TW | |
| dc.subject | 散戶投資人 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 投資人持股 | zh_TW |
| dc.subject | 國內機構投資人 | zh_TW |
| dc.subject | 國外機構投資人 | zh_TW |
| dc.subject | domestic institutional investors | en |
| dc.subject | individual investors | en |
| dc.subject | Corporate Social Responsibility | en |
| dc.subject | shareholding of investors | en |
| dc.subject | foreign institutional investors | en |
| dc.title | 企業社會責任與各類型投資人持股偏好之關聯 | zh_TW |
| dc.title | The Relationship between Corporate Social Responsibility and the Preferences of Different Types of Ownership | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻(Hsin-Tsai Liu),劉心才(Chih-Yang Tseng) | |
| dc.subject.keyword | 企業社會責任,投資人持股,國內機構投資人,國外機構投資人,散戶投資人, | zh_TW |
| dc.subject.keyword | Corporate Social Responsibility,shareholding of investors,foreign institutional investors,domestic institutional investors,individual investors, | en |
| dc.relation.page | 43 | |
| dc.identifier.doi | 10.6342/NTU202101340 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2021-07-12 | |
| 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 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| U0001-0807202111240800.pdf 未授權公開取用 | 845.97 kB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。