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研究生:沈政德
研究生(外文):Cheng-Te Shen
論文名稱:投資人倫理投資偏好之研究
論文名稱(外文):A Study of Investors Ethical Investment Preference
指導教授:黃瓊瑤黃瓊瑤引用關係陳瓊燕陳瓊燕引用關係
指導教授(外文):Chiung-Yao HuangChiung-Yen Chen
口試委員:林昱成
口試委員(外文):Yu-cheng Lin
口試日期:2012-06-08
學位類別:碩士
校院名稱:亞洲大學
系所名稱:會計與資訊學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:58
中文關鍵詞:證券市場企業社會責任投資倫理投資認知理論
外文關鍵詞:Stock MarketSocially Responsible Investingethical investmentCognitive Theory
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證券市場中投資人可透過將資金挹注在具有較佳社會責任表現的企業,藉以發揮影響經理人決策的力量。不同於以往文獻,本文考量台灣證券市場淺碟型之特性,由個別投資人角度出發,將研究聚焦於影響企業社會責任投資動機的議題,分別論述情感性投資決策架構、投資決策風格,以及知覺道德強度對投資人倫理投資偏好之影響。主要奠基於認知理論之基礎建構本研究假說,並採用複迴歸分析加以檢測。實證結果指出,藉由形塑投資人的完美主義風格與情感性投資決策架構,有助於提升個別投資人在進行投資組合決策過程中,對於企業社會責任概念股票有較高的偏好。然而,現階段台灣證券市場個別投資人即使知覺企業的負面社會責任事件可能對社會造成傷害,但不一定會直接反映在其投資組合的投資決策偏好過程。本研究結論有助於引導未來應如何強化投資人倫理教育的方向,且針對投資人進行投資決策過程所依據的重要社會性績效參考指標進行分析,亦可提供國內企業經理人基於建立長期融資優勢考量所應採取的企業社會責任行動參考外,亦有助於金融機構未來推出社會責任型基金產品組合之行銷策略制定。
Investors in the stock market can influence corporate social policy which decided
by the management through their investment decision. The objective of this research is to examine the relationship between perfectionism and high-quality conscious of decision-making style, expressive decision frame, the conscious of ethic and the preference of CSR investment decision by investor. The result of this study, based on both paper-questionnaire and web-questionnaire survey of individual investors in Taiwan, suggests that there is positively and significantly relationship between perfectionism and high-quality conscious of decision-making style and the preference of CSR investment decision. In addition, there is also positively and significantly relationship between expressive decision frame and the preference of CSR investment decision. However, the hypothesis of positive relationship between the conscious of
ethic and the preference of CSR investment decision by investor is unsupported. At last, we discuss the implications in both theory and identify some practical implications of marketing strategies related to SRI funds. Besides, we also provide some tentative indications of future research.

目錄
摘要... I
Abstract ... II
表目錄... IV
圖目次... V
第一章 緒論... 1
第一節 背景與動機... 1
第二節 研究目的... 2
第三節 研究流程... 3
第二章 文獻回顧與研究假說... 4
第一節 企業社會責任推動現況... 4
第二節 投資決策風格... 7
第三節 認知理論與投資人投資決策架構... 9
第四節 知覺道德強度... 10
第三章 研究方法... 13
第一節 研究變數及操作性定義... 13
第二節 樣本與問卷對象... 19
第三節 統計分析方法... 19
第四章 研究結果... 22
第一節 基本敘述統計量... 22
第二節 信效度分析與相關分析... 24
第三節 VIF 值共線性檢定與迴歸分析... 32
第四節 迴歸分析... 33
第五章 結論與建議... 36
第一節 結論... 36
第二節 研究限制與未來發展... 38
參考文獻... 39
附錄 本研究問卷... 44
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企業永續發展協會http://www.bcsd.org.tw/
台灣企業社會責任協會http://www.csrtaiwan.org/
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