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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志 | zh_TW |
| dc.contributor.advisor | Kun-Chih Chen | en |
| dc.contributor.author | 林語陽 | zh_TW |
| dc.contributor.author | Yu-Yang Lin | en |
| dc.date.accessioned | 2023-08-16T16:27:25Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-16 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-08-09 | - |
| dc.identifier.citation | Abu Bakar, A. S., and Ameer, R. (2011). Readability of Corporate Social Responsibility communication in Malaysia. Corporate Social Responsibility and Environmental Management, 18(1), 50-60.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88941 | - |
| dc.description.abstract | 本研究主要探討企業社會責任報告書文字特性，包括可讀性及正面、負面語調與公司市場價值之關聯性。本研究以美國S&P 500公司所發布的2016年到2020年企業社會責任報告書為樣本，透過文字探勘分析公司報告書可讀性以及正負面用詞占總字數之比例，分析其對公司市場價值的影響，並進一步於額外測試中探討該等文字特性與公司市場價值之關聯性是否於COVID-19疫情爆發後改變。
研究結果顯示，企業社會責任報告書可讀性愈高，相比於使用較複雜、冗長的文字及句子編製企業社會責任報告書之公司，有較高的市場價值；使用較高的正面語調及負面語調編製企業社會責任報告書之公司，有較低的市場價值，並且較差的企業社會責任報告書可讀性會降低正面語調及負面語調與公司市場價值之間的關聯性。此外，在額外測試結果發現，正面語調與公司市場價值之間的關聯性、以及較差的可讀性對正面語調與公司市場價值之關連性的影響僅在COVID-19疫情爆發後才顯著，可讀性、負面語調對公司市場價值之影響則不論在疫情爆發前後皆顯著。 | zh_TW |
| dc.description.abstract | This research aims to investigate the relationship between the textual characteristics of corporate social responsibility (CSR) reports and firm market value, using a dataset of CSR reports published by S&P 500 companies between 2016 and 2020. The empirical results show a positive relationship between the readability of CSR reports and firm market value, and a negative relationship between negative tone and firm market value. Interestingly, during the COVID period positive tone and firm value are negatively correlated. The results also show that during the COVID period the relationship between the tone and firm market value decreases as the complexity of CSR reports increases. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-16T16:27:24Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-16T16:27:25Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 摘要 I
ABSTRACT II 目錄 III 表目錄 IV 第一章、 緒論 1 第二章、 文獻回顧 4 第一節、 企業社會責任與財務績效 4 第二節、 文字探勘於會計領域之應用 6 第三章、 假說建立 9 第四章、 研究設計 11 第一節、 樣本選取 11 第二節、 變數衡量 12 第四節、 實證模型 18 第五章、 實證結果 21 第一節、 敘述性統計 21 第二節、 單變量分析 27 第三節、 迴歸分析 31 第四節、 額外測試 35 第六章、 總結與建議 39 參考文獻 42 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 公司價值 | zh_TW |
| dc.subject | 正(負)面語調 | zh_TW |
| dc.subject | 企業社會責任報告書 | zh_TW |
| dc.subject | 可讀性 | zh_TW |
| dc.subject | positive and negative tone | en |
| dc.subject | readability | en |
| dc.subject | CSR reports | en |
| dc.subject | firm value | en |
| dc.title | 企業社會責任報告書文字特性與公司市場價值之關聯性 | zh_TW |
| dc.title | Textual Characteristics of CSR Report and Firm Value | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 謝昇峯;陳漢鐘 | zh_TW |
| dc.contributor.oralexamcommittee | Sheng-Feng Hsieh;Han-Zhong Chen | en |
| dc.subject.keyword | 企業社會責任報告書,可讀性,正(負)面語調,公司價值, | zh_TW |
| dc.subject.keyword | readability,positive and negative tone,CSR reports,firm value, | en |
| dc.relation.page | 47 | - |
| dc.identifier.doi | 10.6342/NTU202301977 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-08-10 | - |
| 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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