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研究生:許宗盈
研究生(外文):Hsu,Tsung-Ying
論文名稱:企業社會責任、環境資訊揭露對公司績效影響之實證
論文名稱(外文):Empirical Study of the Corporate Social Responsibility and Environmental Information Disclosure on Corporate Performance
指導教授:歐陽豪歐陽豪引用關係
指導教授(外文):Ou-Yang,Hou
口試委員:謝宗祐歐陽彥慧
口試委員(外文):Tsung-Yu,HsiehOuyang,Yn-hul
口試日期:2014-01-03
學位類別:碩士
校院名稱:崑山科技大學
系所名稱:企業管理研究所
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:2014
畢業學年度:102
語文別:中文
論文頁數:42
中文關鍵詞:企業社會責任環境資訊揭露財務績效攸關性
外文關鍵詞:Corporate Social ResponsibilityEnvironmental Information DisclosureCorporate Performance Relevance
相關次數:
  • 被引用被引用:2
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  • 下載下載:25
  • 收藏至我的研究室書目清單書目收藏:3
21世紀全球企業將面臨永續發展的經濟型態,企業為了提升自身競爭力,則必須承擔日漸受到重視之社會責任,因此,企業社會責任之揭露日益重要。本研究以台灣2006年至2012年上市(櫃)公司為研究對象,實證結果發現:『是否獲得企業社會責任獎』與『每股盈餘』對公司財務績效均為顯著正向影響,『每股帳面價值』與『環境資訊揭露』對公司財務績效均為負向影響,但僅前者達顯著水準;在『是否獲得企業社會責任獎』對各研究變數與公司財務績效間關係的調節效果方面,『是否獲得企業社會責任獎』顯著的減弱『每股帳面價值與公司財務績效』間的負向關聯性,『是否獲得企業社會責任獎』顯著的減弱『每股盈餘與公司財務績效』間的正向關聯性,本研究發現的結果再度證實每股盈餘與每股帳面價值間存在相互替代性;最後『是否獲得企業社會責任獎』顯著的增強『環境資訊揭露與公司財務績效間的正向關聯性』。
Companies will face economypatternsof sustainable developmentin21st century, Enterprises in order to enhance their competitiveness, they must pay increasing attention to the social responsibility, therefore, the disclosure of corporate social responsibility is increasingly important. In this study, we adopted Taiwan Listed (Cabinet) companies as our research samples from 2006 to 2012.
The empirical results show that both “whether the company obtains Corporate Social Responsibility Award”and“earnings per share” have significantly positive impact on corporate performance, while both “book value per share” and “environmental information disclosure”havesignificantlynegativeimpact on corporate per forme, but only the former reachs significant level.
The moderating effect of “whether the company obtains Corporate Social Responsibility Award” on the relationship between “research variables and corporate performance”, our empirical results find that “whether the company obtaninsthe Corporate Social Responsibility Award” remarkable weaken of the negative association between “book value per share and corporate performance”, while“whether the company obtanins the the Corporate Social Responsibility Award” remarkable weaken of the positive association between “earnings per share and corporate performance”.

目錄
摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 v
一、緒論 1
1.1研究背景 1
1.2資訊揭露與揭露企業社會責任的效益 3
二、文獻探討與發展假說 5
2.1企業社會責任報告書的內容 5
2.2企業社會責任、環境資訊揭露與公司績效之關係 7
2.3企業社會責任表現、環境資訊揭露與公司績效之關聯 9
2.4環境資訊揭露與權益價值攸關性 11
2.5盈餘與權益帳面價值之相對公司績效攸關性 12
2.6企業社會責任、環境資訊揭露環與公司績效 14
三、資料來源與研究方法 17
3.1研究對象、研究期間及資料來源 17
3.2研究變數衡量與實證模型 18
3.2.1變數衡量 18
3.2.2實證模型 21
四、實證結果與分析 23
4.1主要研究變數敘述統計量 23
4.2研究變數與每股股價間之相關分析 24
4.3迴歸分析 25
五、結論 29
參考文獻 32
一、中文參考文獻 32
二、英文參考文獻 33
附錄 36
一、中文參考文獻
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[13]歐陽豪與方維慶,公司特性、董事會組成與環境資訊揭露間關聯研究,2013中部財金學術聯盟暨第十屆兩岸金融市場發展研討會,逢甲大學,台中,2013。
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[15]蔡柳卿與楊朝旭,強制揭露之環保支出資訊是否具有價值攸關性?,當代會計,第五卷,第一期,,2004,87-120。



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