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研究生:蔡宛儒
研究生(外文):Wan-Ju Tsai
論文名稱:企業社會責任、公司治理與公司價值之關聯性
論文名稱(外文):Corporate Social Responsibility, Corporate Governance and Firm Value
指導教授:林穎芬林穎芬引用關係
指導教授(外文):Ying-fen Lin
口試委員:汪志勇陳家慧
口試委員(外文):Zhi-Yong WangChia-Hui Chen
口試日期:2018-06-26
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
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:49
中文關鍵詞:企業社會責任公司治理公司價值
外文關鍵詞:Corporate Social ResponsibilityCorporate GovernanceFirm Value
相關次數:
  • 被引用被引用:1
  • 點閱點閱:274
  • 評分評分:
  • 下載下載:6
  • 收藏至我的研究室書目清單書目收藏:2
近年來由於食安及環境相關問題不斷,且為因應國際發展趨勢,並為了和國際接軌,台灣對企業社會責任報告書的編制和揭露日益重視,於2014年金管會更是強制要求食品業、化工業、金融業、股本100億元及餐飲收入達營收50%以上之上市上櫃公司必須強制揭露企業社會責任報告書。本研究利用2015年資料,在排除強制揭露企業社會責任報告書後,以董事規模、董事開會次數、獨立董事百分比和大股東持股比例之公司治理變數探討與企業社會責任報告間之關係,結果顯示,獨立董事百分比和企業社會責任呈顯著正相關;大股東持股比例與企業社會責任呈顯著負相關;董事規模和董事開會次數則與企業社會責任無顯著關係。接著本研究進一步探討公司是否會因企業揭露企業社會責任報告,而公司價值於未來一年隨之提升,結果顯示,公司價值與企業社會責任呈顯著正相關。
Recently, due to the continuous problems in food safety, the environment and in order to link up with the world, Taiwan focused on corporate social responsibility disclosure increasingly. Therefor Financial Supervisory Commission has requested food industry, chemical industry, financial industry, share capital of 10 billion, and food and revenues more than 50% to disclose the corporate social responsibility report in 2014.This research used BOARD SIZE、MEETINGS、INDEPENDENT% and LARGE STAKEHOLDER OWN to investigate the relationship between CSR report issuance and Corporate Governance after excluded the mandatory company. And the data was selected from 2015.The finding of this study suggest that (1) INDEPENDENT% is positive correlated with CSR report issuance. (2) LARGE STAKEHOLDER OWN is negative correlated with CSR report issuance.(3) BOARD SIZE and MEETINGS are irrelevant with CSR report issuance. Further, this research also investigate that whether firm value will increase in the coming year as companies disclose corporate social responsibility reports. The results show that CSR report issuance is positive correlated with firm value.
第壹章 緒論....1
第一節、研究動機....1
第二節、研究目的....2
第三節、研究內容與流程....3
第貳章 文獻探討與假說建立....5
第一節、企業社會責任....5
第二節、公司治理....7
第三節、企業社會責任與公司治理....9
第四節、企業社會責任與公司價值....16
第參章 研究方法....19
第一節、樣本資料與來源....19
第二節、變數定義....21
第三節、實證模型....22
第肆章 實證結果與分析....25
第一節、敘述性統計與相關分析....25
第二節、實證結果分析....28
第三節、額外分析....32
第伍章 討論與結論....37
第一節、討論....37
第二節、結論....38
第三節、研究貢獻與限制....39
參考文獻....41
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張志旭、謝琇玲,2011,企業社會責任、倫理氣候、員工表現與服務品質關係之研究,義守大學管理學院管理碩士班論文
陳政隆、張元,2016,董事會結構與企業社會責任的關聯性,國立彰化師範大學碩士論文
彭政錦,2003,董事會特性、股權結構及機構投資人持股與盈餘管理關聯性之研究,國立嘉義大學管理研究所碩士論文。
傅筱雲、蕭幸金,2017,從事企業社會責任對公司股價之影響-以臺灣上市(櫃)
銀行業為例,國立臺北商業大學,會計財稅學系碩士論文。
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計學系碩士論文
蔡逸璇、蘇迺惠,2012,企業社會責任與穩健會計之關聯性-兼論公司治理之調節效果,國立中興大學會計學系碩士論文
廖婉廷、王耀德,楊千,2011,公司治理;獨立董事;經營績效;董事會功能,管理學院管理科學學程碩士論文
謝佳惠、張元,2013,企業社會責任對公司債務資金成本的影響,國立彰化師範大學碩士論文
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