(3.238.7.202) 您好!臺灣時間:2021/02/26 16:10
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:蔣潔
研究生(外文):JIANG,JIE
論文名稱:企業社會績效、社會責任信息揭露與財務績效之關聯性
論文名稱(外文):The Relationship among Corporate Social Performance, Social Responsibility Disclosure and Financial Performance
指導教授:郭翠菱郭翠菱引用關係
指導教授(外文):KUO,TSUI-LIN
口試委員:郭翠菱劉惠玲李啟華
口試委員(外文):KUO,TSUI-LINLIU,HUI-LINGLI,CHI-HUA
口試日期:2016-06-30
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:2016
畢業學年度:104
語文別:中文
論文頁數:75
中文關鍵詞:企業社會責任社會績效社會責任信息揭露財務績效
外文關鍵詞:Corporate Social ResponsibilityCorporate Social PerformanceSocial Responsibility DisclosureFinancial Performance
相關次數:
  • 被引用被引用:0
  • 點閱點閱:267
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:96
  • 收藏至我的研究室書目清單書目收藏:0
企業社會責任與財務績效之關聯性一直是學術界熱議的話題,然而現有文獻對於二者的關係所得出的結論並不一致。本研究認為原因之一是多數文獻並沒有很好的區分企業社會績效與社會責任信息揭露的差異,從而導致企業社會責任與財務績效相關之研究結果方向不一致而無定論。本研究試圖將此二者進行區分進而探討企業社會績效、社會責任信息揭露與財務績效三者之關聯性。研究樣本為2011年度至2013年度發佈企業社會責任報告的中國上市公司,共計1,679筆觀察值,對樣本進行普通最小平方法進行多元迴歸後發現:(1)企業社會績效與社會責任信息揭露呈顯著正相關,支持以信號傳遞理論為基礎的自願披露理論;(2)企業社會績效與財務績效呈顯著正相關,支持利益相關者理論;(3)社會責任信息揭露與財務績效無顯著相關。
The relationship between corporate social performance (CSP) and corporate financial performance (CFP) has been a hot topic in academic circles for a long time. However, the results of previous studies are inconsistent. This paper considers one of the reasons may be that many studies cannot make a distinction between corporate social performance and social responsibility disclosure, and then conclude with different answers when they examine the relationship of CSP and CFP. This paper aims to distinguish these two indicators and to find the relationship among corporate social performance, social responsibility disclosure and financial performance. Using 1,679 firm-year observations during 2011-2013 of China listed companies, the Ordinary least squares (OLS) regression results indicate that: 1) There is a positive relationship between corporate social performance and social responsibility disclosure, support the voluntary disclosure theory based on the signaling theory, 2) There is a positive relationship between corporate social performance and financial performance, support the stakeholder theory, and 3) There is no significant relationship between social responsibility disclosure and financial performance.
目 錄
目 錄 iv
表 次 v
圖 次 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第二章 文獻探討 7
第一節 企業社會責任之相關文獻 7
第二節 社會績效與社會責任信息揭露之文獻探討 14
第三節 企業社會責任與企業財務績效之文獻探討 20
第三章 研究方法 28
第一節 觀念性架構 28
第二節 理論基礎及假說發展 29
第三節 研究期間及樣本選取 33
第四節 變數定義與數據來源 34
第五節 實證模型 42
第四章 實證結果 44
第一節 敘述性統計 44
第二節 相關係數分析 47
第三節 迴歸分析結果 49
第四節 穩健性測試 57
第五章 結論與建議 63
第一節 研究結論與建議 63
第二節 研究貢獻 65
第三節 研究限制 65
參考文獻 66
中文部分 66
英文部分 68


中文部分
尹開國,劉小芹,陳華東,2014,「基於內生性的企業社會責任與財務績效關係研究﹣來自中國上市公司的經驗證據」,中國軟科學,第6期: 頁98-108。
田翠香,余 雯,劉祥玉,2009,「企業環境績效與環境信息披露﹣基於北京市上市公司的實證分析」,中國會計學會高等工科院校分會2009年學術會議(第十六屆學術年會)論文集: 頁64-68。
李 正,2008,企業社會責任信息揭露研究,北京,經濟科學出版社。
李 正,2006,「企業社會責任與企業價值的相關性研究﹣來自滬市上市公司的經驗證據」,中國工業經濟,第2期: 頁77-83。
李 正,向 銳,2007,「中國企業社會責任信息披露的內容界定、計量方法和現狀研究」,會計研究,第7期: 頁3-11。
李金菊,2009,公司治理對社會責任會計信息披露的影響研究,湖南大學會計學研究所碩士論文。
李國平,張倩倩,周 宏,2014,「企業社會責任與財務績效:理論、 方法與檢驗」,經濟學動態,第6期: 頁138-148。
呂 俊,焦淑艷,2011,「環境披露、環境績效和財務績效關係的實證研究」,山西財經大學學報,第33卷第1期: 頁109-116。
吳玫玫,2009,基於信息公開的企業環境績效評價及影響因素研究,上海華東師範大學環境科學研究所碩士論文。
吳紅軍,2014,「環境信息披露、環境績效與權益資金成本」,廈門大學學報,第233期: 頁129-138。
沈洪濤,2007,「公司特征與公司社會責任信息披露﹣來自我國上市公司的經驗證據」,會計研究,第3期: 頁9-16。
周祖城,2005,企業倫理學,北京,清華大學出版社。
郝秀清,仝允桓,胡成根,2011,「基於社會資本視角的企業社會表現對經營績效的影響研究」,科學學與科學技術管理,第10期: 頁117-130。
袁家方,1990,企業社會責任,北京,海洋出版社。
陳 可,李善同,2010,「企業社會責任對財務績效的影響: 關鍵要素視角」,統計研究,第27卷第7期: 頁105-110。
陳 璇,Lindkvist, K. B,2012,「環境績效與環境信息披露﹣基於高新技術企業與傳統企業的比較」,管理評論,第25卷第9期: 頁117-130。
陳守明,施 佳,蒲雪青,2008,「我國企業社會責任與企業績效相關性實證研究」,上海企業,第2期: 頁26-28。
陶文杰,金占明,2013,「媒體關注下的CSR信息揭露與企業財務績效關係研究及啟示」,中國管理科學,第21卷第4期: 頁162-170。
張 川,婁祝坤,高新梓,2012,「國有企業社會責任與財務績效的實證研究」,會計之友,第31期: 頁89-95。
張正勇,吉 利,毛洪濤,2014,「上市公司社會責任報告自願披露的動機﹣以所有權性質為背景的經驗分析」,證券市場導報,7月號: 頁21-27。
馮麗艷,肖 翔,程小可,2016,「披露制度、社會績效與社會責任信息披露」,天津財經大學學報,第313期: 頁39-52。
楊自業,尹開國,2009,「公司社會績效影響財務績效的實證研究_來自中國上市公司的經驗證據」,中國軟科學,第11期: 頁109-118。
賈興平,劉 益,2014,「外部環境、內部資源與企業社會責任」,南開管理評論,第17卷第6期: 頁13-18。
趙存麗,2013,「不同企業性質的社會責任與財務績效相關性研究」,會計之友,第1期: 頁25-28。
劉俊海,1999, 公司的社會責任,北京,法律出版社。
劉錄敬,陳曉明,2010,「社會責任對財務績效的影響研究」,統計與決策,第314期:頁149-151。
英文部分
Abbott, W. F., & Monsen, R. J. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22(3): 501–515.
Adams, C. A. 2002. Internal organisational factors influencing corporate social and ethical reporting. Accounting, Auditing & Accountability Journal, 15(2): 223–250.
Akerlof, G. A. 1970. The market for “lemons”: Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3): 488-500.
Alexander, G. J., & Buchholz, R. A. 1978. Research notes. Corporate Social Responsibility and Stock Market Performance. Academy of Management Journal, 21(3): 479–486.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5-6): 447–471.
Bewley, K., & Li, Y. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management, 1: 201–226.
Blacconiere, W. G., & Patten, D. M. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics, 18(3): 357–377.
Bowen, H. R. 1953. Social responsibilities of the businessman. New york: Harper.
Bowman, E. H. 1978. Strategy, annual reports, and alchemy. California Management Review, 20(3): 64–71.
Brammer, S., & Millington, A. 2005. Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1): 29–44.
Carroll, A. B. 1979. A Three-Dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4): 497-505.
Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4): 39–48.
Chan, M. C., Watson, J., & Woodliff, D. 2013. Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125(1): 59–73.
Cheng, B., Ioannou, I., & Serafeim, G. 2014. Corporate social responsibility and access to finance. Strategic Management Journal, 35(1): 1–23.
Cho, C. H., & Patten, D. M. 2007. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7-8): 639–647.
Cho, C. H., Roberts, R. W., & Patten, D. M. 2010. The language of US corporate environmental disclosure. Accounting, Organizations and Society, 35(4): 431–443.
Clarkson, P. M., Li, Y., & Richardson, G. D. 2004. The market valuation of environmental capital expenditures by pulp and paper companies. The Accounting Review, 79(2): 329–353.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5): 303–327.
Cormier, D., & Magnan, M. 2003. Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22(1): 43–62.
Davidson, W. N., & Worrell, D. L. 1990. A Comparison and Test of the Use of Accounting and Stock Market Data in Relating Corporate Social Responsibility and Financial Performance. Akron Business and Economic Review, 21(3): 7–19.
Davis, K. 1960. Can business afford to ignore social responsibilities. California Management Review, 2(3): 70–76.
Davis, K. 1967. Understanding the social responsibility puzzle: What does the businessman owe to society. Business Horizons, 10: 45–50.
Doane, D. 2005. Beyond corporate social responsibility: Minnows, mammoths and markets. Futures, 37(2-3): 215–229.
Dye, R. A. 1985. Disclosure of Nonproprietary information. Journal of Accounting Research, 23(1): 123-145.
Elias, E., & Epstein, M. 1975. Dimensions of corporate social reporting. Management Accounting, 57: 36–40.
Freedman, M., & Jaggi, B. 1982. Pollution disclosures, pollution performance and economic performance. Omega, 10(2): 167–176.
Freedman, M., & Wasley, C. 1990. The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting, 3: 183–193.
Freeman, E. R. 1983. Strategic management: A stakeholder approach. Boston: Financial Times Prentice Hall.
Friedman, M. 1963. Capitalism and freedom. Chicago: University of Chicago Press.
Friedman, M. 1970. The social responsibility of business is to increase its profits. New York Times, 32(13): 122–126.
Gardberg, N. A., & Fombrun, C. J. 2006. Corporate citizenship: Creating intangible assets across institutional environments. Academy of Management Review, 31(2): 329–346.
Garriga, E., & Melé, D. 2004. Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1/2): 51–71.
Gray, R., Kouhy, R., & Lavers, S. 1995. Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8(2): 78–101.
Guthrie, J., & Parker, L. D. 1989. Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19(76): 343–352.
Hassel, L., Nilsson, H., & Nyquist, S. 2005. The value relevance of environmental performance. European Accounting Review, 14(1): 41–61.
Healy, P. M., & Palepu, K. G. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3): 405–440.
Hillman, A. J., & Keim, G. D. 2001. Shareholder value, stakeholder management, and social issues: What’s the bottom line? Strategic Management Journal, 22(2): 125–139.
Hogner, R. H. 1982. Corporate social reporting:Eight decades of development at US Steel. Research in Corporate Social Performance and Policy, 4: 243–250.
Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research, 16(2): 270-285.
Ingram, R. W., & Frazier, K. B. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research, 18(2): 614-622.
Inoue, Y., & Lee, S. 2011. Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries. Tourism Management, 32(4): 790–804.
Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4): 305–360.
Johnson, H. H. 2003. Does it pay to be good? Social responsibility and financial performance. Business Horizons, 46(6): 34–40.
Jones, T. M. 1980. Corporate social responsibility revisited, redefined. California Management Review, 22(3): 59–67.
Klassen, R. D., & Whybark, D. C. 1999. The impact of environmental technologies on manufacturing performance. Academy of Management Journal, 42(6): 599–615.
KPMG. 2008. International Survey of Corporate Responsibility Reporting. Amsterdam: KPMG.
KPMG. 2011. International Survey of Corporate Responsibility Reporting. Amsterdam: KPMG.
Li, Y., Richardson, G. D., & Thornton, D. B. 1997. Corporate disclosure of environmental liability information: Theory and evidence. Contemporary Accounting Research, 14(3): 435–474.
Mahoney, L., & Roberts, R. W. 2007. Corporate social performance, financial performance and institutional ownership in Canadian firms. Accounting Forum, 31(3): 233–253.
Manne, H. G. 1972. The Modern Corporation and Social Responsibility. (H. C. Wallich, Ed.). Washington D.C.: American Enterprise Institute for Public Policy Research.
Margolis, J. D., & Walsh, J. P. 2003. Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2): 268–305.
McGuire, J. W. 1963. Business and Society. New york: McGraw-Hill.
McWilliams, A., & Siegel, D. 2000. Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21(5): 603–609.
Milne, M. J., & Patten, D. M. 2002. Securing organizational legitimacy. Accounting, Auditing & Accountability Journal, 15(3): 372–405.
Moskowitz, M. R. 1972. Choosing Socially Responsible Stock. Business and Society Review, 1: 71–75.
Munasinghe, M. A. T. ., & Kumara, D. C. . 2013. Impact of Disclosure of Corporate Social Responsibility on Corporate Financial Performances of Plantations Companies in SriLanka. Journal of Emerging Trends in Economics and Management Sciences, 4(3): 371–376.
Noronha, C., & Wang, S. X. 2015. Corporate Social Disclosure and Performance Gap: Greenwashing Foxconn’s Shenzhen Factories. Corporate Social Disclosure: Critical Perspectives in China and Japan, 59–86.
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2): 661–687.
Patten, D. M. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4): 297–308.
Pava, M. L., & Krausz, J. 1996. The association between corporate social-responsibility and financial performance: The paradox of social cost. Journal of Business Ethics, 15(3): 321–357.
Piatti, D. 2014. Corporate Social Performance and Social Disclosure: Evidence from Italian Mutual Banks. Academy of Accounting and Financial Studies Journal, 18(1): 11–35.
Porter, M., & Kramer, M. 2006. Strategy and Society: The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84: 78–92.
Preston, L. E., & O’Bannon, D. P. 1997. The corporate social-financial performance relationship: A typology and analysis. Business & Society, 36(4): 419–429.
Richardson, A. J., & Welker, M. 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society, 26(7-8): 597–616.
Richardson, A. J., Welker, M., & Hutchinson, I. R. 1999. Managing capital market reactions to corporate social Resposibility. International Journal of Management Reviews, 1(1): 17–43.
Robbins, S. P. 1991. Management (3rd ed.). Prentice Hall.
Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6): 595–612.
Rockness, J., Schlachter, W. P., & Rockness, H. O. 1986. Hazardous waste disposal, corporate disclosure, and financial performance in the chemical industry. Advances in Public Interest Accounting, 1: 167–191.
Rubin, A., & Barnea, A. 2010. Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1): 71–86.
Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., & Paul, K. 2001. An empirical investigation of the relationship between change in corporate social performance and financial performance: a stakeholder theory perspective. Journal of Business Ethics, 32(2): 143–156.
Schadewitz, H., & Niskala, M. 2010. Communication via responsibility reporting and its effect on firm value in Finland. Corporate Social Responsibility and Environmental Management, 96–106.
Scott, R. W. 1992. Organizations,rational,natural and open systems (3rd ed.). Englewood Cliffs,NJ: Prentice Hall.
Sheldon, O. 1924. The Philosophy of Management. London: Sir Issac Pitman and Sons Press.
Signori, S., & Rusconi, G. 2009. Ethical thinking in traditional Italian Economia Aziendale and the Stakeholder management theory: The search for possible interactions. Journal of Business Ethics, 89(S3): 303–318.
Strand, R. 1983. A systems paradigm of organizational adaptations to the social environment. The Academy of Management Review, 8(1): 90-96.
Suchman, M. C. 1995. Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3): 571-610.
Szegedi, K. 2010. The Concept and Development Tendencies of Corporate Social Responsibility. Club of Economics in Miskolc TMP, 5: 67–74.
Ullmann, A. A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. Firms. Academy of Management Review, 10(3): 540–557.
Van Beurden, P., & Gössling, T. 2008. The worth of values – A literature review on the relation between corporate social and financial performance. Journal of Business Ethics, 82(2): 407–424.
Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics, 5: 179–194.
Wood, D. J. 1991. Social issues in management: Theory and research in corporate social performance. Journal of Management, 17(2): 383–406.
Wood, D. J., & Jones, R. E. 1995. Stakeholder Mismatching: A Theoretical Problem in Empirical Research on Corporate Social Performance. The International Journal of Organizational Analysis, 3(3): 229–267.
Zhang, L., Wang, T., & Fung, H.G. 2014. Market reaction to corporate social responsibility announcements: Evidence from china. China & World Economy, 22(2): 81–101.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔