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研究生:張容甄
論文名稱:高階經營團隊與企業社會責任確信之關聯性
論文名稱(外文):The Relationship between Top Management Team and Corporate Social Responsibility Assurance
指導教授:彭智偉彭智偉引用關係
口試委員:彭智偉鄭國枝施靜慧
學位類別:碩士
校院名稱:國立彰化師範大學
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:42
中文關鍵詞:企業社會責任企業社會責任確信高階經營團隊管理品質
外文關鍵詞:Corporate Social ResponsibilityCorporate Social Responsibility AssuranceTop Management TeamManagement Quality
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近年來,我國公司出具企業社會責任報告書的比例日漸上升,除此之外,尋求第三方進行企業社會責任報告書確信,更可以提高其揭露之資訊品質。高階經營團隊為公司方針與未來發展的主要決策者,因此經營團隊在企業社會責任之投入扮演著關鍵性角色,而不同的經營團隊在決策上有著不同的偏好。本研究以2008年至2015年台灣上市公司為研究對象,探討高階經營團隊與企業社會責任確信之關聯性,使用經營團隊之規模、教育水準、成員兼任數、任期、任期異質性、CEO支配性來衡量經營團隊之管理品質,實證結果指出,當團隊的規模越大、教育水準越高,越會尋求第三方進行企業社會責任報告書確信,而CEO支配性越強,則越不會尋求第三方進行企業社會責任報告書確信。
進一步將確信單位劃分成會計事務所及其他保證單位,以會計事務所為確信單位的實證結果指出,當教育水準越高,成員平均兼任數越多,越會尋求第三方確信。而任期變異性越高、CEO支配性越強,越不會尋求第三方確信。以其他保證單位為確信單位的實證結果指出,規模越大、教育水準越高、平均兼任數越多,越會尋求第三方確信,TMT成員任期異質性越高、CEO支配性越強,使越不會尋求第三方確信。
此外,只針對敏感性產業及排除法律強制確信的公司後,團隊規模越大、任期越長,越會尋求第三方確信,而平均兼任數越多、CEO支配性越強,則越不會尋求第三方進行企業社會責任報告書確信。
In recent years, the proportion of corporate social responsibility reports issued by Taiwanese firms have been increasing. The top management team is the core of a firm’s leadership and a key decision maker for company policies and future development. Thus, the top management team of a company plays a major role in the strategy of corporate social responsibility. However, different management teams have different preferences in decision-making. This research is based on the listed companies in Taiwan from 2008 to 2015, which mainly discusses the relationship between top management team and corporate social responsibility. This study use the scale of management team, the level of education, member’s average part-time numbers, average tenure, tenure heterogeneity, CEO dominance to evaluate management quality of top management team. The empirical results show that the scale of management team, the level of education are positively with the likelihood to seek of the assurance of CSR report. But CEO dominance are negatively with the likelihood to seek of the assurance of CSR report.
This study dividend assurance units into accounting firms and other assurance units. The empirical results of accounting firms show that the level of education, member’s average part-time numbers are positively with the likelihood to seek of the assurance of CSR report. But tenure heterogeneity, CEO dominance are negatively with the likelihood to seek of the assurance of CSR report. The empirical results of other assurance units show that the scale of management team, the level of education, member’s average part-time numbers are positively with the likelihood to seek of the assurance of CSR report. But tenure heterogeneity, CEO dominance are negatively with the likelihood to seek of the assurance of CSR report.
When we focus on sensitive industry and remove the legal enforcement assurance firms. The empirical results show that the scale of management team, the level of average tenure are positively with the likelihood to seek of the assurance of CSR report. But member’s average part-time numbers, CEO dominance are negatively with the likelihood to seek of the assurance of CSR report.
目錄
第一章 緒論 1
第一節研究背景與動機 1
第二節研究目的 3
第二章 文獻回顧及假說發展 4
第一節 我國企業社會責任發展 4
第二節 文獻回顧 6
第三節 假說發展 9
第三章 研究設計 13
第一節 資料來源與研究樣本 13
第二節 實證模型與變數定義 16
第四章 實證結果與分析 21
第一節 敘述性統計 21
第二節 相關係數分析 24
第三節 實證結果分析 26
第四節 額外分析 28
第五章 結論與建議 33
參考文獻 36
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