跳到主要內容

臺灣博碩士論文加值系統

(44.192.38.248) 您好!臺灣時間:2022/11/30 05:12
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

: 
twitterline
研究生:姚文雅
研究生(外文):YAO, WUN-YA
論文名稱:強制與自願編製企業社會責任報告品質影響因素之探討
論文名稱(外文):Factors Affecting the Quality of Mandatory and Voluntary Corporate Social Responsibility Reporting
指導教授:汪進揚汪進揚引用關係
指導教授(外文):UANG, JINN-YANG
口試委員:汪進揚李慕萱傅澤偉
口試委員(外文):UANG, JINN-YANGFU, ZE-WEILI, MU-SYUAN
口試日期:2017-06-19
學位類別:碩士
校院名稱:中國文化大學
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:58
中文關鍵詞:企業社會責任自願編製強制編製報告品質
外文關鍵詞:corporate social responsibilityinformation asymmetrywnership structure
相關次數:
  • 被引用被引用:1
  • 點閱點閱:567
  • 評分評分:
  • 下載下載:104
  • 收藏至我的研究室書目清單書目收藏:0
本研究主要在探討影響自願編製與強制編製報告品質之因素
,研究中以19項衡量報告品質。實證結果顯示,強制編製報告品質會受公司績效、有無設置審計委員會、監事持股比率、負債比率之影響,當公司績效越佳、有設立審計委員會、監察人持股比率越高、財務結構越佳時,其社會責任報告品質越佳。而自願編製報告品質會受獨立董事比率之影響,當獨立董事比率越高,報告書品質越差,顯示獨立董事在自願性編製環境下,無法發揮品質監視效果。

This study examines factors affecting the quality of both voluntary and mandated corporate social responsibility (CSR) reports. The quality of CSR reports is a composite index formed by 19 indicators. Empirical tests show that the quality of mandated CSR reports is determined by firm performance, introduction of auditor committee, supervisors’ shareholding and debt ratio. Findings indicate that CSR mandated reports are of better quality when firms are performing well, have better financial structure, set up auditor committees, and have higher ownership of supervisors. Nonetheless, the quality of voluntary CSR reports is negatively associated with the ratio of independent directors. Such a finding implies that independent directors do not have a role under the regime of voluntary CSR disclosure.
中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝詞  ..................... v
內容目錄 ..................... vi
表目錄  ..................... viii
圖目錄  ..................... ix
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
第三節  研究流程................. 4
第二章  文獻探討與假說建立............ 6
  第一節  企業社會責任意義與發展........ 6
  第二節  企業社會責任揭露品質之衡量...... 14
  第三節  影響企業社會責任報告品質因素.....17
第三章  研究方法................. 22
  第一節  樣本選取與資料來源.......... 22
  第二節  變數操作性定義............ 24
第三節  實證模式................. 29
第四章  實證結果分析............... 30
  第一節  敘述性統計分析............ 30
第二節  差異分析................. 33
第三節  強制與自願性企業社會責任報........ 37
第四節  額外分析................. 40
第五章  結論與建議................ 43
參考文獻 ..................... 45
附錄一 .....................55
附錄二 .....................57

表目錄
表 2-1 企業社會責任定義..............7
表 2-2 企業社會責任組織與規範...........9
表 2-3 企業社會責任評鑑制度............14
表 3-1 樣本之產業與時間分布............23
表 3-2 強制編製樣本:強制性質分布.........23
表 3-3 企業社會責任報告品質計分方式........24
表 4-1 敘述性統計量................32
表 4-2 不同性質強制編製企業社會責任報告品質差異分析34
表 4-3 不同性質強制編製與自願編製報告品質差異分析.36
表 4-4 企業社會責任報告影響因素..........39
表 4-5 自願編製企業社會責任報告因素之檢測.....42


圖目錄
圖 1-1 研究流程圖.................5

一、中文部分

王鼎立(2002),董事會結構與公司盈餘的傳遞效果,東吳大學會計學系未出版之碩士論文。

朱竹元(2007),國際企業社會責任發展對我國跨國企業的衝擊與契機─以手機代工業為例,國立政治大學經營管理碩士學程全球經營與貿易組未出版之碩士論文。

李秀英(2011),企業社會責任與公司績效之關聯性,東海管理評論, 13- 1,77-112。

沈中華,張元(2008),企業的社會責任行為可以改善財務績效嗎?-以英國FTSE 社會責任指數為例,經濟論文,36(3), 339-385。.

吳韻儀(2008),CSR執行力的新競爭,天下雜誌,393,94-164。

吳幸蓁,廖蕙儀(2017),自願性揭露企業社會責任資訊之決定因素與其資訊後果,中山管理評論,25-1,31-62。

吳琮璠,黃娟娟(2009),公司治理機制是否影響會計師查核意見?企業管理學報,83,65-98。

林宜諄(2008),企業社會責任-入門手冊,台北:天下遠見。

金志遠(2000),董事會特性與年報自願性揭露關係之研究,國立政治大學會計學系未出版之碩士論文。

洪淑琪(2015),企業自願性揭露與資本市場特性之關聯性 : 來自企業社會責任報告的證據,輔仁大學會計學系未出版之碩士論文。

莫冬立(2009),企業社會責任守則全球發展現況與未來趨勢,證券櫃檯月刊,141,27-32。

曹馳(2009),企業社會責任成為中國A股上市企業關注的焦點[線上資料],來源:http://big5.ce.cn/gate/big5/finance.ce.cn/
rolling/200911/11/t20091111_15168551.shtml[2015, October
30] 。

黃正忠(2001),台灣企業社會責任之探討,元智大學資訊管理學系未出版之碩士論文。

黃正忠(2006),世紀企業全球佈局的通行證-企業社會責任,證券櫃檯月刊,122,21-30。

麥可波特(2007),CSR關鍵在正面影響力,天下雜誌,367,104-109。

陳冠志(2011),我國企業社會責任揭露概況與影響因素之探討,國立臺北大學會計學系未出版之碩士論文。

陳雪如,林琦珍,柯佳玲(2009),自願性資訊揭露對財務舞弊偵測之研究,會計與公司治理,6(2),1-29。

葉銀華,李存修,柯承恩(2002),公司治理與評等系統,台北:商智文化事業股份有限公司。

曾思齊(2016),臺灣強制編製企業社會責任報告書之事件研究,國立臺灣大學會計學未出版之碩士論文。

張兆國,梁志剛,尹開國(2012),利益相關者視角下企業社會責任問題研究,中國軟科學,2,139-146。

楊朝旭,吳幸蓁(2009),資產減損之決定因素與盈餘資訊性後果:論公司治理之角色,會計評論,48,67-114。

廖益均(2016),企業社會責任報告書:資訊透明度觀點,貨幣觀測與信用評等,120,61-69。

劉美纓,丁碧慧,朱奐聿(2014),企業社會責任與公司治理、公司績效之關連性研究,第17屆科際整合管理研討會。

二、英文部分

Adams, C., Hill, W., & Roberts, C. (1998). Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour. British Accounting Review, 30(1), 1-21.

Argenti, P. A., & Druckenmiller, B. (2004). Reputation and the Corporate Brand. Corporate Reputation Review, 6(4). 368-374.

Al-Khater, K., & Naser, K. (2003). Users’ perception of corporate social responsibility and accountability: Evidence from an emerging economy. Managerial Auditing Journal, 18(6), 538-548.

Araya, M. (2006). To tell or not to tell ? : Determinants of environmental disclosure and reporting in corporate Latin America. Unpublished doctoral dissertation, Yale University.

Beatty, R. P., & Ritter, J. R. (1986). Investment banking, reputation, and underpricing of initial public offerings. Journal of Financial Economics, 15(1), 213-232.

Baron, D., M. Harjoto., & Jo, H. (2011). The economics and politics of corporate social performance. Business and Politics, 13(2),1-46.

Carroll, B. (1979). A three-Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review, 4(4), 497-505.

Crane, A., Mcwilliams, A., Matten, D., Moon, J., & Siegal, D. S. (2009). The oxford handbook of corporate social responsibility. Oxford University Press.

Connolly, M. (2002). What is CSR? Retrieed from SSRN: www.csrwire.com/pdf/WhatIsCSR.pdf [2008, September 15].

Calatone, R. J., Cavusgil, S. T, & Zhao, Y. (2002). Learning Orientation, Firm Innovation Capability, And Firm Performance. Ind. Mark. Manage, 31(6), 515-524.

Chung, Kee. H., & Pruitt, Stephen. W. (1994). A Simple Approximation of Tobin's Q. Financial Management, 23(3).

DeAgelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.

Downey, P. R. (2002). The essential stakeholder dialogue. Corporate Social Responsibility and Environmental Management, 9, 37-45.

Dahlsrud. (2008). How Corporate Social Responsibility is Defined:an Analysis of 37 Definitions. Corporate Socia Responsibility and Environmental Management, 15, 1-13.

Eells, R., & Walton, C. (1974). Conceptual Foundation of Business. 3rd Edition, Irwin, Burr Ridge.

Ernst and Ernst, (1978). Social Responsibility Disclosure: 1978 Survey. Cleveland, OH: Ernst and Ernst.

Freeman, R. E., (1984). Strategy management: A stakeholder approach. Boston: Pitman.

Forker, J. J. (1992). Corporate governance and disclosure quality. Accounting and Business Research ,22 (Spring), 111-124.

Guthrie, J., & Parker, L. (1989). Corporate Social Reporting:A Rebuttal of Legitimacy Theory. Accounting and Business Research, 9 (76), 343-352.

Gamerschlag, R., Moller, K., & Verbeeten, F. (2011). Determinants of Volun-tary CSR disclosure: Empirical Evidence from Germany. Review of Managerial Science, 5(2-3), 233-262.

Howard, R. Bowen. (1953). Social Responsibility of the Businessman. New York:Harper & Row.

Hossian, M., Tan, L. M., & Adams, M. (1994). Voluntary Disclosure in an Emerging Capital Market:Some Empirical Evidence from Companies Listed on the Kuala Lumpur Stock Exchange. International Journal of Accounting, 29, 334-51.

Jeffrey, Cohen., Holder-Webb, Lori., Nath, Leda., & David, Wood. (2011). Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures. Behavioral Research in Accounting: Spring, 23(1), 109-129.

Jeffrey, Cohen., Holder-Webb, Lori., Nath, Leda., & David, Wood. (2012). Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability. Accounting Horizons, 26(1), 65-90.

Joseph, William. McGuire. (1963). Business and Society. New York: Mcgraw-Hill Book Company.

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

Jensen, M. C., & Ruback, R. S. (1983). The Market for Corporate Control: The Scientific Evidence. Journal of Financial Economics, 11, 5-50.

Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.

Milton, Friedman. (1970). The Social Responsibility of Business is to Increase its Profits. New York: Times Magazine.

Manakkalathil, J., & Rudolf, E. (1995). Corporate Social Rseponsibility in a Globalizing Market. SAM Advanced Management Journal, 29-32

McConnell, John. J., & Henri, Servaes. (1990). Additional evidence on equity ownership and corporate value. Journal of Financial Economics, 27, 595-612.

Molloy, L., Erekson, H., & Gorman, R. (2002). Exploring the relationship between environmental and financial performance. Working Paper , Miami University.

McWilliams, A., & Siegel, D. ( 2002). Additional reflections on the strategic implications of corporate social responsibility. Academy of Management Review, 27(1), 15-16.

Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69, 505-527.

Oliver, Sheldon. (1924). The Philosophy of Management. London:Pitman.

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.

Peters, R., & Mullen, M. R. (2009). Some evidence of the cumulative effects of corporate social responsibility on financial performance. The Journal of Global Business Issue, 3, 1-14.

PriceWaterhouseCoopers. (2002). Global Sustainability Survey Report. PriceWaterhouseCoopers Sustainability Service.

Rupp, D. E., Ganapathi, J., Aguilera, R. V., & Williams, C. A. (2006). Employee reactions to corporate social responsibility: An organizational justice framework. Journal of Organizational Behavior, 27(4), 537-543.

Ruby, P. Lee., & Rajdeep, Grewal. (2004). Strategic Responses to New Technologies and Their Impact on Firm Performance. Journal of Marketing, 68(4), 157-171.

Slater , A ., & Gilbert, S. (2004). The Evolution of Business Reporting: Make Room for Sustainability Disclosure. Environmental Quality Management, 4(1): 41-48.

Soutsoura, M. (2004). Corporate social responsibility and financial performance. Working Paper:University of California.

Schadewitz, H., & Niskala, M. (2010). Communication via Responsibility Reporting and Its Effect on Firm Value in Finland. Corporate Social Responsibility and Environmental Management, 17(2), 96-106.

Shahin, A., & Zairi, M., (2007). Corporate governance as a critical element for driving excellence in corporate social responsi-bility. International Journal of Quality & Reliability Man-agement, 24(7), 753-770.

Schuler, D. A., and Cording, M. (2006). A Corporate Social Performance-Corporate Financial Performance Behavioral Model for Consumers. Academy of Management Review, 31, 540-558.

Turban, D. B., and Greening, D. W. (1997). Corporate social performance and organizational attractiveness to prospective employees. Academy of Management Journal, 40(3), 658-672.

William, J. C. Brainard., & James, Tobin. (1968). Pitfalls in Financial Model-Building. Cowles Foundation for Research in Economics, Yale University.

Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic management journal, 303-319.

Zahra, S. A. (1993). Environment, corporate entrepreneurship, and financial performance: a taxonomic approach. Journal of Business Venturing, 8(4), 319-340.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top