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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林嬋娟 | zh_TW |
dc.contributor.advisor | Chan-Jane Lin | en |
dc.contributor.author | 鄭羽倢 | zh_TW |
dc.contributor.author | Yu-Chieh Cheng | en |
dc.date.accessioned | 2023-07-31T16:15:19Z | - |
dc.date.available | 2023-11-09 | - |
dc.date.copyright | 2023-07-31 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2023-06-01 | - |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87909 | - |
dc.description.abstract | 本研究探討經強制揭露企業社會責任報告書是否會影響機構投資人決策,並採Difference in Differences (DID)以檢定未揭露與強制揭露之二群體在政策施行後之差異。研究結果發現經強制揭露者較未揭露者會使機構投資人對其持股增加,顯示主管機關發布此政策之必要性。本研究進一步探討揭露品質之差異是否會影響其決策,透過CSR報告書之可讀性來衡量揭露品質,結果發現可讀性越低,機構投資人之持股越高。推測原因為本研究所採用之可讀性模型有考量特定領域知識難度的影響,企業所實行的CSR行動多與本業做結合,因此在撰寫報告書時,為了揭露完整而提及許多專業名詞來說明,造成可讀性下降,但同時此舉會取得機構投資人較大的信任,進而增加其持股。本研究同步檢驗強制及自願揭露者兩群可讀性對機構投資人持股影響有什麼不同,結果發現相較於強制揭露之公司,自願揭露報告書之可讀性分數對於機構投資人持股的影響較大。 | zh_TW |
dc.description.abstract | This study examines whether mandatory CSR reporting affects institutional investors’ decision. We use Difference in Differences (DID) model to explore mandatory regulation in Taiwan. The result shows that firms with mandatory CSR reporting increase institutional ownership. Additionally, we investigate the impact of readability of CSR reporting on institutional investors’ investment. We find that less readable CSR reporting has higher institutional ownership. This is consistent with the conjecture that the readability model assesses the influence of domain-specific texts, and corporate tends to perform CSR activities related to its industry, so there are more professional terminologies in the CSR report. Though more professional contents with lower readability, they can also add trust to institutional investor and make institutional ownership increase. Also, we discover whether mandatory and voluntary CSR reporting affect institutional investor’s decisions differently; finding that voluntary CSR reporting has the greater influence on institutional investors’ investment. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-31T16:15:19Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2023-07-31T16:15:19Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 中文摘要 i
英文摘要 ii 壹、 緒論 1 貳、 文獻回顧 7 一、 企業社會責任作為對企業之好處 7 二、 企業社會責任作為、揭露與機構投資人 9 三、 可讀性在財會領域之應用 11 參、 假說發展 15 肆、 研究設計 17 一、 樣本與資料來源 17 二、 實證研究模型 22 三、 變數定義與衡量 23 伍、 實證結果分析 26 一、 敘述性統計 26 二、 相關係數 30 三、 實證結果—假說一 34 四、 實證結果—假說二 37 五、 額外分析 40 陸、 結論與研究限制 44 柒、 附錄 45 捌、 參考文獻 51 | - |
dc.language.iso | zh_TW | - |
dc.title | 企業社會責任報告書之揭露品質會影響機構投資人決策嗎? | zh_TW |
dc.title | Does the Quality of Disclosure in Corporate Social Responsibility Reports Influence Institutional Investors' Decision Making? | en |
dc.type | Thesis | - |
dc.date.schoolyear | 111-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 郭俐君;林世銘 | zh_TW |
dc.contributor.oralexamcommittee | Li-Chun Kuo;Suming Lin | en |
dc.subject.keyword | 企業社會責任報告書,強制揭露,可讀性,機構投資人, | zh_TW |
dc.subject.keyword | Corporate social responsibility reporting,Mandatory disclosure,Readability,Institutional investor, | en |
dc.relation.page | 58 | - |
dc.identifier.doi | 10.6342/NTU202300858 | - |
dc.rights.note | 同意授權(限校園內公開) | - |
dc.date.accepted | 2023-06-01 | - |
dc.contributor.author-college | 管理學院 | - |
dc.contributor.author-dept | 會計學系 | - |
顯示於系所單位: | 會計學系 |
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