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研究生:蕭博文
研究生(外文):Hsiao Po Wen
論文名稱:公司治理與企業社會責任:追蹤資料之因果關係研究
論文名稱(外文):Corporate Governance and Corporate Social Responsibility:Granger Causality Analysis in Panel Data
指導教授:康淑珍康淑珍引用關係
指導教授(外文):Shu-Chen Kang
口試委員:高秀蘭張倉耀
口試委員(外文):Shiow-Lan GauTSANG-YAO CHANG
口試日期:2017-06-19
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計學系
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:2017
畢業學年度:105
語文別:中文
論文頁數:54
中文關鍵詞:公司治理企業社會責任因果關係追蹤資料
外文關鍵詞:Corporate GovernanceCorporate Social ResponsibiltyCausal EffectPanel Data
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國際間推動公司治理架構行之有年,而近年來越發盛行的企業社會責任潮流,儼然皆已成為國際趨勢,我國於2006年修正了證券交易法,正式將公司治理法制化,如今也強制部分符合規定之上市上櫃公司編制企業社會責任報告書,在促進整體投資市場供需之活絡與全體經濟之穩定發展時,同時亦維護社會環境之和諧與進步。而基於過往不同理論,公司治理機制與企業社會責任間,可能存在互相影響的關係,究竟在台灣金融市場環境中,兩者是屬於哪一類型的關聯,則是本研究所關心的議題。為了瞭解公司治理機制與企業社會責任間的因果關係,我們採用自我向量迴歸模型,並以Granger因果檢定法進行探討。實證結果發現:公司治理機制對於企業社會責任具有顯著之領先關係,意即以台灣上市櫃公司為例,我國金融市場環境支持利害關係人理論下的衝突解決假說,而非代理理論下的過度投資假說,代表公司治理機制對於我國上市櫃企業,是作為推行企業社會責任,提供良好環境的助力,而企業也多以兼顧利害關係人利益為目的而參與企業社會責任。
In recent years, there has been a remarkable discussion on corporate governance practices and corporate social responsibility, seems to have become an international trend. ROC in 2006 to amend the Securities Exchange Act, the legalization of corporate governance, and now also forced part of the listing of the OTC company to prepare corporate social responsibility report, to promote the overall investment market supply and demand of the active and stable development of the whole economy, but also to maintain the social environment of harmony and progress.Based on the different theories of the past, the relationship between corporate governance mechanism and corporate social responsibility may exist. What kind of association is in the financial market environment of Taiwan is the subject of this research. In order to understand the causal relationship between corporate governance and corporate social responsibility, we use the VAR model and explore the Granger causality test. The empirical results suggest that the corporate governance mechanism has a significant leading relationship with corporate social responsibility, which means that ROC’s financial market supports the conflict resolution hypothesis under the theory of stakeholder rather than overinvestment hypothesis,it mean on behalf of the corporate governance mechanism for ROC's listed enterprises, as a corporate social responsibility, to provide a good environment for the help, and enterprises are more to take into account the interests of stakeholders for the purpose of participation in corporate social responsibility.
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第二章 文獻探討 5
第一節 公司治理機制 5
第二節 企業社會責任 6
第三節 公司治理機制與企業社會責任之關聯 8
第三章 研究方法與數據來源 12
第一節 資料說明 12
第二節 研究方法 20
第四章 實證結果與分析 28
第一節 敘述性統計 28
第二節 追蹤資料單根檢定 30
第三節 向量自我迴歸模型VECTOR AUTOREGRESSIONS (VAR) MODEL 24
第四節 GRANGER因果檢定結果 26
第五章 結論 27
參考文獻 29

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