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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 陳坤志(Kun-Chih Chen) | |
| dc.contributor.author | KUO-FENG TSENG | en |
| dc.contributor.author | 曾國峯 | zh_TW |
| dc.date.accessioned | 2023-03-19T23:21:20Z | - |
| dc.date.copyright | 2022-07-05 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-06-21 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85679 | - |
| dc.description.abstract | 本研究探討S&P500成份公司在2016到2020年所發布之ESG報告與其內部控制重大缺失的關聯。在第一個階段中，探討公司是否出具ESG報告與內部控制重大缺失的關聯。在第二階段，運用文字探勘技術隱含狄利克雷分布(Latent Dirichlet Allocation, LDA)及Loughran and McDonald (2011)會計與財務金融專用字典，對S&P500成份公司在2016到2020年間所發布的ESG報告進行分析。藉由上述兩個技術對ESG報告進行分類，並依分類結果判斷該年度公司對不同議題的重視程度，最終分析此公司與重大內部控制缺失發生的關聯。相較於過往探討內部控制缺失的文獻多著重於審計委員會的特性而未對公司的其他特性多加探討，在本篇論文將從一個新方法分析公司對ESG議題重視程度對內控缺失的影響。本次的研究結果發現，公司是否出具ESG報告與該公司是否發生重大內控缺失的關係並不顯著。然而當研究進一步利用文字探勘技術隱含式狄利克雷分布來分析並拆解ESG報告的組成特性時，ESG報告中與公司治理相關的特性就與內部控制缺失呈現反向的關係，而這個結論也符合本研究對於公司內部控制的預期。 | zh_TW |
| dc.description.abstract | This paper examines the relationship between ESG reports published by S&P 500 companies and material internal control weakness. In the first stage, we examine the relationship between the publication of ESG reports and material internal control weakness. In the second stage, in order to understand firms' emphasis on different aspects of ESG, we use Latent Dirichlet Allocation (LDA) and Loughran and McDonald (2011) special dictionaries for accounting and finance to analyze the ESG reports. Then examines the relationship between firms' emphasis on different aspects of ESG and material internal control weakness. The results of this study found that there was no significant relationship between the decision to issue an ESG report and material internal control weakness. However, once firms decide to issue ESG reports, the characteristics related to corporate governance in the reports show an inverse relationship with the internal control weakness. This relation still exists controlling other observable ESG scores, proving that text analysis can provide additional information to the related analyses. | en |
| dc.description.provenance | Made available in DSpace on 2023-03-19T23:21:20Z (GMT). No. of bitstreams: 1 U0001-1506202207431300.pdf: 5236016 bytes, checksum: 99f3629c18f067734e5c6d5a92c0f478 (MD5) Previous issue date: 2022 | en |
| dc.description.tableofcontents | 目錄 國立臺灣大學碩士學位論文 口試委員會審定書 i 謝詞 ii 中文摘要 iii Abstract iv 目錄 v 表目錄 vii 圖目錄 viii 第一章、 緒論 1 第一節、 研究動機與目的 1 第二章、 文獻回顧 5 第一節、 內部控制 5 (一) 沙賓後的法規變化 5 (二) 內部控制好的特性 6 (三) 內部控制好對公司的影響 7 (四) 內部控制與ESG之關聯 7 第二節、 ESG總覽 8 (一) ESG的緣起與定義 8 (二) ESG與公司績效的關聯 10 (三) ESG評分 11 (四) ESG與文字探勘 15 第三節、 文字探勘 16 (一) 文字探勘的源起與發展 16 (二) 文字探勘於會計領域之技術 17 (三) 文字探勘於會計領域之應用 19 第三章、 研究方法 21 第一節、 研究假說 21 第二節、 樣本選取 23 第三節、 變數衡量 25 第四章、 研究設計 29 第一節、 研究模型 29 第二節、 研究流程 32 第三節、 文字探勘之技術 33 (一) 詞袋模型(Bag of Words Model) 33 (二) 隱含狄利克雷分布(LDA) 34 (三) Loughran and McDonald會計財務金融的情緒字典 37 第五章、 研究結果 39 第一節、 敘述性統計 39 第二節、 迴歸結果 44 第三節、 額外測試 49 第六章、 結論與研究限制 51 第一節、 結論 51 第二節、 研究限制 52 參考文獻 53 附錄 56 表目錄 表格 2 1 三大項細則 9 表格 2 2 六大投資原則 10 表格 2 3 ESG各組織內容整理 12 表格 2 4 ESG評分機構及評分標準整理 14 表格 2 5 機器學習方法整理 18 表格 2 6 文字探勘相關論文整理 20 表格 3 1 樣本結構 24 表格 3 2 變數定義整理 26 表格 4 1 LDA主題字 36 表格 4 2 麥當勞字典文章分析 38 表格 5 1 內部控制重大缺失與產業 39 表格 5 2 ESG報告與產業分布 40 表格 5 3 ESG報告與產業分布(二) 40 表格 5 4 各項變數敘述性統計 41 表格 5 5 第一階段變數相關係數表 42 表格 5 6 第二階段變數相關係數表 43 表格 5 7 實證結果(一) 44 表格 5 8 實證結果(二) 46 表格 5 9 實證結果(三) 48 表格 5 10 額外測試 50 圖目錄 圖片 2 1 國際永續標準委員會關係圖 12 圖片 3 1 研究方式 23 圖片 3 2 ESG分數組成項目 24 圖片 4 1 文字探勘處理流程 32 圖片 4 2 詞袋模型圖 33 圖片 4 3 LDA示意圖 34 圖片 4 4 LDA演算法 35 | |
| dc.language.iso | zh-TW | |
| dc.subject | 內部控制缺失 | zh_TW |
| dc.subject | 文字探勘 | zh_TW |
| dc.subject | ESG | zh_TW |
| dc.subject | LDA | zh_TW |
| dc.subject | 字典 | zh_TW |
| dc.subject | Dictionary | en |
| dc.subject | ESG | en |
| dc.subject | Internal control | en |
| dc.subject | Texting mining | en |
| dc.subject | LDA | en |
| dc.title | ESG報告內容與內部控制缺失關聯：以S&P500為例 | zh_TW |
| dc.title | Relationship between ESG Report Content and Internal Control Weakness：Evidence From S&P 500 | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 110-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 黃祥宇(Xiang-Yu Huang),謝昇峯(SHENG-FONG SIE),陳漢鍾(HAN-JHONG CHEN) | |
| dc.subject.keyword | ESG,內部控制缺失,文字探勘,LDA,字典, | zh_TW |
| dc.subject.keyword | ESG,Internal control,Texting mining,LDA,Dictionary, | en |
| dc.relation.page | 60 | |
| dc.identifier.doi | 10.6342/NTU202200954 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2022-06-23 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| dc.date.embargo-lift | 2022-07-05 | - |
| Appears in Collections: | 會計學系 | |
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| U0001-1506202207431300.pdf | 5.11 MB | Adobe PDF | View/Open |
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