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研究生:張家瑋
研究生(外文):Chia-Wei Chang
論文名稱:企業社會責任報告書、公司治理 與盈餘品質之關聯性
論文名稱(外文):The Correlation Between Corporate Social Responsibility (CSR) Report, Corporate Governance And Earnings Quality.
指導教授:洪玉舜洪玉舜引用關係
指導教授(外文):Hung,Yu-Shun
口試委員:戚務君陳宗岡
口試委員(外文):CI,WU-JYUNCHEN,ZONG-GANG
口試日期:2015-07-08
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:2015
畢業學年度:103
語文別:中文
論文頁數:64
中文關鍵詞:企業社會責任報告書公司治理盈餘品質
外文關鍵詞:Corporate Social Research (CSR) ReportCorporate GovernanceEarnings Quality
相關次數:
  • 被引用被引用:5
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  • 下載下載:29
  • 收藏至我的研究室書目清單書目收藏:3
觀察最近社會頻頻發生企業醜聞,諸如頂新集團之餿水油食安風暴、日月光之廢水污染事件等,遂引起本研究之動機。本研究認為企業在經營牟利之外,是否回饋過社會,對社會負起責任,如果對社會一點道德感都沒有,其經營之手法是否令人起疑,甚至其盈餘品質是否可信?另一方面,由於企業社會責任在近期越來越盛行的情況下,許多企業紛紛出具企業社會責任報告書(CSR),諸如台積電、玉山金、信義房屋等多家知名企業;企業社會責任報告書包含了諸多領域,分別是環境保護、公司治理、社區發展及企業承諾。企業社會責任報告書在於企業揭露其本身資訊以外,並充分展現其對社會所作之貢獻及所負之責任,無論是有形或無形,且對象並無限定為利益關係人。如:台積電公司在公司治理上,其董事會組成,兼具多元性與專業性,決策品質高,而且投資人關係訊息揭露扼要俱全,不會流於形式。另一家企業-台達電公司,從電源供應器起家,在環境保護上設法讓自己的產品更節能,除了能為顧客創造價值,讓環境更加綠化之外,最後亦會回饋至企業本身的獲利。
本研究以企業是否出具社會責任報告書作為企業對社會負起責任之代理變數,並認為如有道德良心之企業對其盈餘品質應會嚴加把關。再者,由於企業社會責任報告書此非財務資訊乃企業所編制,其內容是否可信,不得而知,故本研究以公司治理制度之良窳,探討其對財務資訊之品質。本研究認為,企業之公司治理制度若屬良好,其非財務資訊品質應較佳,故出具企業社會責任報告書之企業,若其公司治理機制良好,則盈餘之品質應可信任。
本研究結果顯示,相較於未出具社會責任報告書之企業,出具社會責任報告書之企業,其盈餘品質較佳。而在公司治理方面,公司治理良好之企業,出具社會責任報告書之企業,相較於未出具社會責任報告書之企業,其盈餘之品質應較佳。本研究根據研究結果認為,企業除出具社會責任報告書以外,應更重視其報導內容。唯有報導內容攸關且可靠,投資人對於公司之盈餘品質將更信任。而公司治理良好之企業,其出具之社會責任報告書,對於投資人來說更具可信度,研究結果亦顯示其盈餘品質更佳。

This research is motivated by the recent enterprise scandals of Ting Shin International Group’s sale of recycled waste oil and the discharge of toxic wastewater from Advanced Semiconductor Engineering Inc. (ASE). This research reviews the enterprise’s ethical awareness to the society that whether the corporations show their sense of responsibility and make contributions to the community; if not, would there be any reliability to their approach of business management and to their earnings quality. On the other hand, with the growing demanding of corporation’s social responsibility, some companies had offered Corporate Social Responsibility (CSR) Report, such as Taiwan Semiconductor Manufacturing Company (TSMC), E.Sun Financial Holding company (E.Sun FHC), and Sinyi Realty Inc..
The contents of CSR Report are varied, including Environmental Protection, Corporate Governance, Social Involvement and Corporate Commitment. The point of CSR Report is, in addition to the company’s information, for the corporations to demonstrate both of their contributions and responsibilities they have made to the community whether observable or not, and to persons who are not only restricted to profit related. For example, TSMC shows their excellent governance by the constitution of board of directors with qualities of diversity and professionalism, outstanding policy decision-making, and the disclosure of investor’s details are concise and complete without becoming a mere formality. DELTA Group shows their effort in environmental protection by designing energy-efficient products which not only making the environment greener, creating value for customers but also rewarding the enterprise with profits increasing.
This research takes the publishing of CSR Report as proxy variable of corporation’s willingness to take social responsibility, and considers company’s rigorous control over earnings quality as the standard of business ethics. Besides, considering that CSR Report is non-financial, self-compiled information of the company, the reliability of the contents is uncertain. Hence, this research studies the association between business governance system and the quality of financial information. This study assumes that the better the governance system is, the better quality of the non-financial information intended to be. And that leads to the prediction of that companies with CSR Report, when the corporate governance system is healthier, the earnings quality is supposed to be more trustworthy.
This research shows that, comparing with those without CSR Report, the corporations who published CSR Report resulted in better earnings quality. Furthermore, within companies of good governance system, those who published CSR Report shows better earnings quality relating to those who without CSR. Based on the result of this study, the attentiveness to the contents while publishing CSR Report is suggested. Investors would trust the earnings quality of the corporations only when the information is relative and reliable. Furthermore, companies who show good governance system would gain better trust in their CSR Report from the investors, and appear to build better earnings quality according to this research.

目錄
表次、圖次 VIII
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 6
第一節 企業社會責任( Corporate Social Responsibility) 6
第二節 企業社會責任報告書與盈餘品質 14
第三節 企業社會責任與公司治理 16
第四節 企業社會責任其他相關文獻 20
第三章 研究方法 23
第一節 研究假說 23
第二節 樣本期間、樣本選取與資料來源 30
第三節 變數定義與衡量 31
第四節 實證模型 38
第四章 、實證結果 43
第一節 敘述統計量與Pearson相關係數表 43
第二節 實證結果之分析 47
第五章 結論、研究限制與研究建議 55
第一節 結論 55
第二節 研究限制 58
第三節 研究建議 59
參考文獻 60

參考文獻
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