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研究生:蔡毓軒
研究生(外文):Yu-HsuanTsai
論文名稱:企業生命週期與企業社會責任的關聯-以台灣企業為例
論文名稱(外文):Relationship between Corporate life cycle and corporate social responsibility: Evidence from Taiwan
指導教授:林軒竹
指導教授(外文):Hsuan-Chu Lin
學位類別:碩士
校院名稱:國立成功大學
系所名稱:財務金融研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:英文
論文頁數:26
中文關鍵詞:企業社會責任企業生命週期集團化企業閒置資源
外文關鍵詞:Corporate social responsibilitycorporate life cyclebusiness groupslack resources
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本研究旨在探討台灣上市上櫃公司中企業社會責任與企業生命週期間的關係。所使用的樣本區間從2008年至2014年,總共366筆觀察值。實證結果表示成熟階段的公司相較於生命週期在其他階段的公司在企業社會責任的投入並沒有顯著增加。但當公司處於成熟階段時又擁有集團化企業的特性,會加強公司在企業社會責任的投入。此外,我們進一步的發現當公司處於成熟階段時,同時又擁有集團化企業的特性以及愈多的閒置資源時,會進一步地強化公司在企業社會責任的投入。
In this paper, we empirically investigate the relation between corporate social responsibility (CSR) and corporate life cycle. We utilize a sample of 366 observations listed on the TWSE and OTC from 2008 to 2014. The empirical results show that mature firms don't invest more in CSR activities than firms at other stages of the corporate life cycle. In our further investigation, we find that CSR involvement is enhanced in corporations with business group characteristics. In addition, we find that corporations further strengthen their CSR involvement when they have both business group characteristics and more slack resources.
摘要 i
ABSTRACT ii
誌謝 iii
LIST OF TABLES vi
LIST OF FIGURES 0
Chapter 1 Introduction 1
1.1. Research background 1
1.2. Research motivation 2
1.3. Research purpose 3
Chapter 2 Literature review and hypothesis development 4
2.1. Corporate social responsibility 4
2.2. Corporate life cycle 5
2.3. Hypothesis development 7
Chapter 3 Methodology 9
3.1. Dependent variable 9
3.2. Explanatory variable 11
3.3. Control variables 13
3.4. Empirical model 14
Chapter 4 Empirical results 15
4.1. Data and sample 15
4.2. Descriptive statistics 16
4.3. Correlations 17
4.4. Empirical results 18
Chapter 5 Conclusion and suggestions 21
References 23
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