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研究生:謝柏緯
研究生(外文):Hsieh,Bo-Wei
論文名稱:公司捐贈之決定因素及其影響
論文名稱(外文):A study of the determinants of corporate philanthropy
指導教授:王建合
指導教授(外文):WANG,Chien-Ho
口試委員:陳俊志林淑惠王建合
口試委員(外文):CHEN,CHUN-CHIHLin,Shu-huiWANG,Chien-Ho
口試日期:2017-06-21
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:經濟學系
學門:社會及行為科學學門
學類:經濟學類
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:30
中文關鍵詞:捐贈公司治理公司績效
外文關鍵詞:corporate givingcorporate governancecorporate performance
相關次數:
  • 被引用被引用:0
  • 點閱點閱:213
  • 評分評分:
  • 下載下載:4
  • 收藏至我的研究室書目清單書目收藏:0
隨著社會越來越重視『企業社會責任』,我國國內大型上市上櫃公司紛紛以各種方式去實現各公司的企業社會責任,其中以企業捐贈為最為常見的方式。企業捐贈將會對企業帶來無形資產,例如聲譽、競爭力與績效等。然而,國外研究可以發現,公司決策者對於企業捐贈時並非以實現企業社會責任為考量,說明兩者間存在著代理問題。另外,公司進行企業捐贈,目的使公司形象提升,進而影響公司績效。績效與捐贈是否存在正向或反向的關係,則有許多的分歧意見。
本研究分析台灣上市上櫃公司企業捐贈對公司治理與公司績效的關聯性,發現公司規模對於企業捐贈為正向的影響,獨立董事則為負向關係;捐贈對於績效的部份,發現企業捐贈有助於公司績效,金融業尤其明顯。

Recently people pay more attention to "corporate social responsibility", The large domestic listing OTC companies in Taiwan stock exchange use various ways to achieve the corporate social responsibility, which corporate donations are the most common way. Corporate donations will bring intangible assets to companies, such as reputation, competitiveness and performance. However, some early studies in other stock markets can be found that corporate decision-makers for corporate donations is not to achieved corporate social responsibility as a consideration, indicating that there exists a principal-agent problem.
In addition, the main purpose of the corporate donation is to enhance the positive image. By way of the image promotion, the performance of corporate can be raised. Whether there is a positive or negative relationship between performance and donation. The difference studies have different outcomes.
This study analyzes the correlation between corporate donation and corporate performance of listed companies in Taiwan stock exchange, and finds that the scale of the company is positive for the corporate donation. The ratio of independent directors in board is negative relations. For the performance, corporate donations contribute to corporate performance, especially in the financial industry.

目錄
第一章 緒論 1
第一節 研究動機與目的 1
第二節 本文架構 3
第二章 文獻探討 5
第一節 公司治理與企業捐贈 5
第二節 企業捐贈 5
第三節 研究發展 6
第三章 假說與研究方法 8
第一節 假說發展 8
第二節 樣本篩選、變數定義與實證模型 9
一、樣本選取 9
二、變數定義 10
三、實證模型 14
第四章 實證結果分析 16
第一節 敘述統計 16
第二節 實證結果與相關分析 20
第五章 結論 26
參考文獻 27

中文部分

李俊興 (2016),“公司治理對企業捐贈之實證研究”,長榮大學碩士論文。
李詩將 (2001),“台灣上市公司所有權結構、資本結構與公司績效間相關性研究”,國立高雄第一科技大學金融營運研究所碩士論文。
陳昱美 (2002),“企業贊助活動之相關程度、配套之行銷管理組合及贊助活動個數對品牌權益影響之研究”,國立政治大學碩士學位論文。
許瀛心 (2000),“企業捐贈行為及其所得彈性、稅率彈性之研究”,國立臺灣大學會計研究所碩士論文。
黃書芸 (1999),“中大型企業捐贈行為之研究”,國立臺灣大學會計研究所碩士論文。
葉念佳 (2011),“代理問題對於慈善企業捐贈影響之研究”,長榮大學碩士學位論文。

英文部分

Adams, M. and Hardwick, P., 1998. An Analysis of Corporate Donations: United Kingdom Evidence. Journal of Management Studies, 35(5), pp. 641-654.

Aggarwal, R. K. and Nanda, D., 2004. Access, Common Agency, and Board Size.

Atkinson, L. and Galaskiewicz, J., 1988. Stock Ownership and Company Contributions to Charity. Administrative Science Quarterly, 33(1), pp. 82-100.

Bartkus, B. R., Morris, S. A. and Seifert, B., 2002. Governance and Corporate Philanthropy Restraining Robin Hood?. Business and Society, 41(3), pp. 319-344.

Berle, A. A. and Gardiner, M. C., 1932. The Modern Corporation and Private Property.

Berman, E., 1990. R&D Consortia: Impact on Competitiveness. Journal of Technology Transfer, 11(2), pp. 97-108.

Caeeoll, A. B., 1979. A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review, Oct, 4(4), pp. 497-505.

Cornell, B. and Shapiro, A. C., 1987. Corporate Stakeholders and Corporate Finance. Financial Management, 16(1), pp. 5-14.
Gautier, A. and Pache, A.-C., 2015. Research on Corporate Philanthropy: A Review and Assessment. Journal of Business Ethics, 126(3), pp. 343-369.

Grahn, J. L., Hannaford, J. W. and Laverty, J. K., 1988. Corporate philanthropy and marketing strategy: A review and directions for research.

Hillman, A. J. and Keim, G. D., 2001. Shareholder value, stakeholder management, and social issues: what's the bottom line?. Strategic Management Journal, 22(2), pp. 125-139.

Himmelberg, C. P., Palia, D. and Hubbard, R., 1999. Understanding the determinants of managerial ownership and the link between ownership and performance. Journal of Financial Economics, 53(3), pp. 353-384.

Irwin, R. L. and Asimakopoulos, K. M., 1992. An approach to the evaluation and sponsorship proposals. Sport Marketing Quarterly, 1(2), pp. 43-51.

Masulis, R. W. and Reza, S. W., 2015. Agency Problems of Corporate Philanthropy. Thw Review of Financial studies, 28(2), pp. 592-636.

McGuire, B. J., 1988. Corporate social responsibility and firm financial performance. Academy of Management Journal, 31(4), pp. 854-872.


Meckling, W. H. and Jensen, M. C., 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, Issue 3, pp. 305-360.

Preston, L. E. and O'Bannon, D. P., 1997. The Corporate Social-Financial Performance Relationship. A Typology and Analysis, Dec, 36(4), pp. 419-429.

Roberts, W. R., 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting Organizations and Society, 17(6), pp. 595-612.

Wang, H., Choi, J. and Li, J., 2008. Too little or too much? Untangling the relationship between corporate philanthropy and firm financial performance.. Organization Science, 19(1), pp. 143-159.

Werbel, J. D. and Carter, S. M., 2002. The CEO's Influence on Corporate Foundation Giving. Journal of Business Ethics, pp. 47-60.

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