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研究生:李宗翰
研究生(外文):LI, TSUNG-HAN
論文名稱:企業社會責任報告書可讀性與廣告支出的關聯
論文名稱(外文):The Relationship between the Readability of Corporate Social Responsibility Report and Advertising Expenditure
指導教授:謝佳純謝佳純引用關係
指導教授(外文):HSIEH, CHIA-CHUN
口試委員:邱献良粘凱婷
口試委員(外文):CHIU, HSIEN-LIANNIEN, KAI-TING
口試日期:2018-06-30
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2018
畢業學年度:106
語文別:中文
論文頁數:48
中文關鍵詞:企業社會責任社會責任廣告社會責任報告書
外文關鍵詞:Corporate Social ResponsibilitySocial Responsibility AdvertisingCorporate Social Responsibility Report
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本研究主要探討企業社會責任報告書可讀性對社會責任廣告支出的影響,本文討論兩個重點,首先,探討企業社會責任報告書的自願出具與否是否會影響社會責任廣告的支出,第二,企業社會責任報告書可讀性是否會影響社會責任廣告的支出,此外本研究亦進一步探討,相對於一般企業,形象不佳之企業是否會較重視其形象策略,並透過提高社會責任報告書可讀性以減少社會責任廣告的支出。本研究以國內非金融業之上市櫃公司為研究對象,研究期間為2005年到2013年,利用敘述性統計、相關性分析及多元回歸進行實證分析。
  實證結果顯示,相對於未出具報告書之企業,自願出具社會責任報告書之企業其廣告支出確實較低;一般企業不會透過提高社會責任報告書可讀性,來提高其社會責任貢獻的傳遞效果,進而減少所需花費的廣告支出;然而,在三年內、五年內有受過裁罰的企業,相對於一般企業,其社會責任報告書可讀性越好,廣告支出就越低。企業社會責任報告書是另一種型態的廣告,故社會大眾在審閱報告書時,應該以謹慎小心的態度去理解報告書的內容;形象不佳的企業,也應該進一步理解提高社會責任報告書可讀性,究竟能提高多少形象改善的效果。

This study investigates the association between corporate social responsibility (CSR) reports and the expenditure on social responsibility advertising. Specifically, this article discusses two questions. First, whether the voluntary issuance of CSR reports affects the expenditure of CSR advertising. Second, whether the readability of CSR reports affects the expenditure of CSR advertising. This study further explores whether companies with poor image pay more attention to their image strategies than general enterprises, and reduce the expenditure of CSR advertising by improving the readability of CSR reports.
 The empirical results show that enterprises that voluntarily issue CSR reports have lower advertising expenditures. In addition, companies in general do not reduce advertising expenditure by improving the readability of CSR reports. However, for companies that were penalized within the past three or five years, the better the readability of the social responsibility reports, the lower the advertising expenditure.
  The results suggest that CSR reports serve as another type of advertisement, and the public should carefully understand the contents of CSR reports. Furthermore, companies with poor image should understand how the improvement of CSR reports can help improve their images.

第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究貢獻 2
第二章 文獻探討與研究假說 5
2.1 企業社會責任 5
2.2 企業社會責任報告書之可讀性 7
2.3 國內推行企業社會責任報告書之現況 8
2.4 企業社會責任廣告 9
2.5 企業社會責任報告書與廣告支出之替代性 10
第三章 研究方法 12
3.1 研究架構 12
3.2 變數定義與衡量 13
3.3 實證模型 18
3.4 資料來源與樣本選取 19
第四章 實證結果與分析 20
4.1 敘述性統計分析 20
4.1.1 樣本資料分析 20
4.1.2 敘述性統計分析 24
4.2 相關性分析 27
4.3 迴歸結果分析 30
4.3.1 假說迴歸結果 30
4.3.2 裁罰企業 33
4.4 額外分析 38
4.4.1 當年度裁罰次數 38
4.4.2 廣告費門檻 38
第五章 結論與建議 41
5.1 研究結論 41
5.2 研究限制與建議 42
參考文獻 43
中文文獻 43
英文文獻 44

中文文獻
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2.宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行與張國恩,2013,中文文本可讀性探討:指標選取、模型建立與效度驗證,中華心理學刊,第55卷第1期,頁75-106。
3.侯佳伶,2012,品牌形象、代言人可信度、廣告頻率及媒體類型對廣告效果之影響,龍華科技大學學報第三十二期,頁115-132。
4.姚人鈺,2016,強制揭露企業社會責任報告書與可讀性之關聯,臺灣大學會計學研究所學位論文。
5.胡木成與李秀玉,2017,公司利害關係人相關問題之探討,華人經濟研究,第15卷第2期:頁1-11。
6.孫震,2009,企業倫理與企業社會責任,台北:天下遠見出版社股份有限公司。
7.荊溪昱,1995,中文國文教材的適讀性研究:適讀年級值的推估,教育研究資訊,第3卷第3期:頁113-127。
8.陳定璿,2009,廣告公司的公司廣告:台灣廣告代理商企業形象平面廣告內容分析,佛光大學傳播學研究所學位論文。
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