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研究生:陳文英
研究生(外文):CHEN, WEN-YING
論文名稱:企業社會責任與公司治理對財務報表重編之影響
論文名稱(外文):The Impact of Corporate Social Responsibility and Corporate Governance on Financial Restatement
指導教授:陳宜伶陳宜伶引用關係
指導教授(外文):CHEN,YI-LING
口試委員:王銘駿陳香蘭
口試委員(外文):WANG, MING-CHUNCHEN, HSIANG-LAN
口試日期:2018-07-26
學位類別:碩士
校院名稱:國立高雄大學
系所名稱:亞太工商管理學系碩士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2018
畢業學年度:106
語文別:中文
論文頁數:88
中文關鍵詞:企業社會責任CSR 報告書公司治理財務報表重編
外文關鍵詞:Corporate Social ResponsibilityCSR ReportCorporate GovernanceRestatement
相關次數:
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  • 下載下載:12
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本研究主要探討公司善盡企業社會責任且出具CSR報告書、獲得CSR獎項及公司治理等構面對財務報表重編之影響力。以2007年至2016年間之台灣上市公司為研究對象,採配對樣本法分別以1比1配對共224筆觀察值、1比2配對共336筆觀察值及全體有效樣本5,810筆進行分析探討。採羅吉斯迴歸分析法檢測假說,實證結果顯示,財務報表重編與企業出具CSR報告書及獲得CSR獎項具有顯著負向的關係。表示企業推動CSR活動評價越佳,會發生財務報表重編的可能性較低。而家族企業及股價淨值比高之公司,與財務報表重編呈現正向顯著。本研究亦指出獨立董事及經理人持股比率對財務報表重編呈現負向顯著,顯示席次較少的獨立董事及經理人監督的公司較容易發生財報重編。
This study aims to analyze the effects of corporate social responsibility, and corporate governance on financial restatement.The samples of this research are listed companies on the stock exchange in Taiwan from 2007 to 2016. The matching samples are 224 and 336 observations, and full observations are 5,810. The study uses the logistic regression to test the hypotheses.The evidence finds that CSR report and CSR awards have significantly negative effect on financial restatement. The results show that the better CSR activities, the low probability of financial restatement. The family firms and price book ratio value are positively correlated with financial restatement. The study indicates that the independent directors and manager shareholding ratio have significant negative effect on financial restatement. It shows less independent directors and managerial ownership, the higher possibility of financial restatement.


致謝 III
摘要 IV
Abstract V
表次 VIII
圖次 IX
第壹章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 研究架構 5
第貳章 文獻回顧 6
第一節 企業社會責任 6
第二節 公司治理 12
第三節 財務報表重編 15
第四節 企業社會責任、公司治理與財報重編之關係 17
第叁章 研究方法 21
第一節 研究假說 21
第二節 研究架構 24
第三節 研究範圍樣本篩選與資料來源 26
第五節 變數定義與衡量 28
第肆章 實證結果 36
第一節 敘述統計分析 36
第二節 相關性分析 49
第三節 迴歸分析 54
第伍章 研究結論與建議 68
第一節 研究結論 68
第二節 管理意涵與研究貢獻 69
第三節 研究限制與建議 70
參考文獻 71


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