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研究生(外文):Ya-Yi Chung
論文名稱:資訊揭露品質對企業價值與盈餘品質影響之研究: 來自企業社會責任履行的證據
論文名稱(外文):Effects of Information Disclosure Quality on Firm Value and Earnings Quality: Evidence from Fulfilling Corporate Social Responsibility
指導教授(外文):Ya-Fang WangYi-Pei Liu
口試委員(外文):Yu-Shu Cheng
外文關鍵詞:Social responsibilityInformation disclosureFirm valueEarnings quality
  • 被引用被引用:0
  • 點閱點閱:281
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  • 下載下載:5
  • 收藏至我的研究室書目清單書目收藏:0
Surveying the situation of fulfilling corporate social responsibility of Taiwan listed companies, we examine how the information disclosure quality affects firm value and earnings quality. We find that the information disclosure quality of companies of fulfilling corporate social responsibility has a positive effect on firm value and earnings quality. Further, the information disclosure quality can increase firm value when companies of fulfilling corporate social responsibility establish the team of corporate governance to enhance the system of corporate social responsibility. In addition, their information disclosure quality can reflect the facts of earnings quality and receive a positive response from the public when companies of fulfilling corporate social responsibility are audited by Big 4 CPA firms. Specifically, the information disclosure quality is significantly and positively associated with firm value and earnings quality for clients of KPMG, PwC and EY.
表目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究貢獻 5
第四節 研究架構 6
第二章 文獻探討與假說建立 7
第三章 研究設計 13
第一節 資料來源與樣本篩選 13
第二節 實證模型與變數衡量 15
第四章 實證結果與分析 20
第一節 敘述統計量 20
第二節 相關性分析 21
第三節 迴歸分析結果 22
第四節 額外測試分析 25
第五節 敏感性測試分析 27
第五章 結論 28
參考文獻 30

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