(3.231.29.122) 您好!臺灣時間:2021/02/25 16:17
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:::

我願授權國圖
: 
twitterline
研究生:陳雯雯
研究生(外文):CHEN, WEN-WEN
論文名稱:企業社會責任、家族企業與品牌價值之關聯性研究
論文名稱(外文):Study of the Relationship among Corporate Social Responsibility, Family Business, and Brand Value.
指導教授:江向才江向才引用關係
指導教授(外文):CHIANG, HSIANG-TSAI
口試委員:陳貴端林淑玲林豐智李元恕江向才
口試委員(外文):CHEN, GUI-DUANLIN, SHU-LINGLIN, FENG-JYHLI, YUAN-SHUNCHIANG, HSIANG-TSAI
口試日期:2020-06-15
學位類別:博士
校院名稱:逢甲大學
系所名稱:商學博士學位學程
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
論文出版年:2020
畢業學年度:108
語文別:英文
論文頁數:108
中文關鍵詞:企業社會責任品牌價值家族企業
外文關鍵詞:corporate social responsibilitybrand valuefamily business
相關次數:
  • 被引用被引用:0
  • 點閱點閱:48
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究整合經濟(G)、社會(S)與環境(E)三構面,亦即「公司治理評鑑表現」、「與利害關係人間之關係」及「環境資訊揭露程度」為衡量面向,探討電子產業及非電子產業的公司,其企業社會責任績效表現對品牌價值是否存在正向顯著之影響。實證結果發現,無論是否區分產業別,企業社會責任績效表現愈佳,有利於品牌價值之持續提升;進一步區分產業別後,電子產業之公司治理評鑑表現愈佳、環境資訊揭露程度愈高,對於品牌價值之影響程度愈高;非電子產業的公司與利害關係人間之關係愈緊密,對於品牌價值之影響程度愈高。本研究進一步加入家族企業之干擾變數,實證結果發現,無論是否區分產業別,家族企業之企業社會責任績效表現愈佳,對於品牌價值的影響程度高於非家族企業,而電子產業或非電子產業家族企業之公司治理評鑑表現愈佳,對於品牌價值均無顯著影響,可能的原因是相對於非家族企業,家族企業較不易進入公司治理評鑑結果前20%之排名;電子產業之家族企業環境資訊揭露程度愈高,有助於企業品牌價值之持續提升;非電子產業之家族企業與利害關係人間關係愈緊密,更能提升企業品牌價值。
This study takes the three dimensions of CSR, namely, economic (G), social (S), and environmental(E) dimensions, and the three indicators of corporate governance, meaning performance, stakeholders and environmental information disclosure, to explore the relationship between CSR and brand value and determine whether the CSR performance of companies in electronic and non-electronic industries has significantly positive effect on brand value. According to the empirical results, a better CSR performance contributes to the continual growth of brand value, regardless of industry; for electronic companies, a better corporate governance evaluation performance has greater effect on brand value; a strong tie between non-electronic companies and the interested person has greater influence on brand value; for electronic companies, a higher degree of environmental information disclosure exerts stronger impact on brand value. In this study, the disturbance variable of family business is added to explore its positive disturbance effect on CSR and brand value. According to the empirical results, regardless of industry, a better CSR performance by a family business has stronger effect on brand value than that of non-family business, and a better corporate governance evaluation performance of family business in the electronic or non-electronic industry has insignificant effect on brand value, probably because it is harder for a family business to rank among top 20% in corporate governance evaluation than a non-family business; a strong tie between family business in an non-electronic industry and the interested person contributes to a higher brand value of an enterprise; a higher degree of environmental information disclosure of family business in the electronic industry contributes to the continual growth of the brand value of an enterprise.
Chapter 1
1.1. Background and motive of study
1.2. Research Purpose
1.3. Research Procedure

Chatper 2 Literature Review
2.1. Corporate Social Responsibility
2.1.1. Corporate Social Responsibility of define and evolve
2.1.2. The Corporate Social Responsibility measures the index sign
2.2. Brand Value
2.2.1. Meaning of brand equity
2.2.2. The evaluation model of brand value
2.3. Corporate Social Responsibility and Brand Value
2.4. Family Business
2.4.1. Definitions of family business
2.4.2. Literature Review of the family business

Chapter 3 Research Design
3.1. Research Framework
3.2. Research Hypotheses
3.3. Definition and Measurement of Variables
3.3.1. Independent variable
3.3.2. Dependent variable (Japanese Hirose brand value)
3.3.3. Disturbance variable: family business (FAM)
3.3.4. Controlled variables
3.4. Sample Screening and Data Sources
3.5. Rearch methodology and modeling
3.5.1. Factor analysis
3.5.2. Research modeling

Chapter 4 Empirical Analysis and Results
4.1. Factor analysis and Results
4.2. Descriptive Statistic Analysis
4.3. Collinearity diagnostics
4.4. Results of correlation analysis and regression analysis
4.4.1. Regression analysis-Non distinguish industry
4.4.2. Regression analysis- distinguish industry

Chapter 5 Conclusion and Suggestions
5.1. Conclusion
5.2. Research limit and Future research recommendations

References

Aaker, D. A. (1991). Managing Brand Equity. New York: The Free Press.
Aaker, D. A. (1992). The value of brand equity, Journal of Business Strategy, 13 (4) , 27-32.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes II, K. E. (2004). The relations
among environmental disclosure, environmental performance, and economic
performance: A simultaneous equations approach, Accounting, Organizations and
Society, 29 (5-6) , 447-471.
Bowen, H,R. (1953). social responsibilities of the Businessman. New York: Harper & Row.
Beltratti, A. (2005). The complementarity between corporate governance and
corporate social responsibility, The Geneva Papers, 30, 373-386.
Bendell, J. (2005). In whose name? The accountability of corporate social  
Responsibility, Development in Practice, 15(3-4), 362-374.
Bonner, P. G., and R. Nelson. (1985). Product Attributes and Perceived Quality:
Foods, Perceived Quality. Lexington: Lexington Books.
Brasco, T. C. (1988). How brand name are valued for acquisitions. In: L. Leuthesser
(Eds), Marketing Science Institute, MA, 88-104.
Buchanan, L., C.J. Simmons. And B. A. Bickart (1999). Brand Equity Dilution: Retailer Display and Context Brand Effects, Journal of Marketing Research, 36(3), 345-355.
Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: An
empirical analysis, Journal of Business Ethics, 61(1), 29-44. doi: 10.1007/s10551-005-7443-4.
Bei, L.T., Yu, S. H. (2011). The Family Values, Organizational Culture and Brand Personality of Family Businesses. Are Family Businesses Still Important? Liwen Publishing, 266-316.
Chiou, C. C., Hung, F. T. (2008). A Study on the Association Between Intellectual Capital and Managerial Performance in Different Phases of Business Life Cycle-The Case of the Electronic and Information Industry”, Journal of Contemporary Accounting, 9 (2) , 201-236.

Chin, C. L., Lin, H. W., Chiou, W. H. (2005). The Value-Relevance of R&D and Capital Expenditure: A Test of the Life Cycle Hypothesis, Sun Yat-Sen Management Review, 13 (2) , 617-643.
Chen, C. Y., Wang, J. C., Hung, S. W. (2017). The Impact of Corporate Governance on the Corporate Social Responsibility and Firm Values, Sun Yat-Sen Management Review, 25(1), 135-176.
Chen, C. H., Lin, L. C., Fang, S. C. (2011). Deepness and Innovativeness of the Vitalization of Corporate Social Responsibility Brought by CEO Altruism Value, Industry Management Review, 4 (2) , 61-78.
Chen, S. Y. (2013). Research on the Investment Performance of CSR Index, Special Report on Securities Counter (165), 88-97.
Chen, C. Y., Wang, J. T., Hung, S. W. (2017). The Impact of Corporate Governance on the Corporate Social Responsibility and Firm Values, Sun Yat-Sen Management Review, 25 (1) , 135-176.
Carroll, A.B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), 39-48.
Chen, Y. S. (2008). The positive effect of green intellectual capital on competitive
advantages of firms, Journal of Business Ethics, 77(3), 271-286.
Claessens, S., Djankov, S., & Lang, L. H. P. (2000). The Separation of Ownership and Control in East Asian Corporation, Journal of Financial Economics, 58(1–2), 81–112.
Chandler, A,D.,Jr. (1962). Strategy and structure: Chapters in the history of the
American industrial enterprise, Cambrige, MA: MIT Press.
Dutton, J. E., Dukerich, J. M., & Harquail, C. V. (1994). Organizational images and
member identification. Administrative Science Quarterly, 39, 239-263.
Dorsey, DeShele. (2008). The perfect fit for good corporate communications:
Aligning CSR, brand and philanthropy. Retrieved on March 09, 2011, From
http://on philanthropy.com/2008/the-perfect-fit-for-good-corporate-
communications-aligning-csr-brand-andphilanthropy/
Donaldson, L., & Davis, J. H., ( 991). Stewardship Theory or Agency Theory:
CEO Governance and Shareholder Return, Australian Journal of Management, 16(1), 49–65.

Davis, J. H., Schoorman, F. D., & L., D. (1997). Toward a stewardship theory of management. The Academy of Management Review, 22(1), 20–47, form https://doi.org/10.5465/AMR.1997.9707180258
Donaldson, L. (1990). The ethereal hand: Organizational economics and management theory, Academy of Management Review, 15(3), 369-381.
Donaldson, L., & Davis, J. H.(1991). Stewardship Theory or Agency Theory:
CEO Governance and Shareholder Return, Australian Journal of Management,
16(1), 49–65.
David, H. (2001). The case against “Corporate Social Responsibility. Policy, 17 (2) ,
28-32.
Damiano-Teixeira, K. M., & Pompermayer, M. M. (2007). Corporate social
responsibility: Profile and diagnosis of 797 programs developed in Brazil, Business and Society Review, 112 (3) , 343-367.
Fan, J. P. H., & Wong, T. J. (2002). Corporate Ownership Structure and the
Informativeness of Accounting Earnings in East Asian, Journal of Accounting & Economics, 33 (3) , 401–426.
Friedman, M. (1970). The Social Responsibility of Business is to Increase its
Profits, New York Times Magazine, 13 (1) , 122-126.
Freeman, R. E. (2004). Stakeholder Theory and Corporate Responsibility: Some
Practical Questions. 3rd Annual Colloquium European Academy of Business in
Society, Gent.
Farquhar.P.H. (1990). Managing Brand Equity, Journal of Advertising Research ,30 (4) :7-12.
Fan,Y. (2005). Ethical branding and corporate reputation, Corporate Communications: An International Journal, 10 (4), 341-350.
Farh, J. L., Cheng, B. S. (2000). A Cultural Analysis of Paternalistic Leadership in Chinese Organization, Indigenous Psychological Research in Chinese Societies, 13, 127-180.
Gale, B. T. (1972). Market share and rate of return, The Review of Economics and
Statistic, 54(4), 412-423.
Godfrey, P. C. (2005). The Relationship between Corporate Philanthropy and
Shareholder Wealth: A Risk Management Perspective, Academy of Management
Review, 30 (4) , 777–798.

Gelb, D. S., and J. A. Strawser (2001). Corporate social responsibility and financial
disclosures: An alternative explanation for increased disclosure, Journal of Business Ethics , 33 (1), 1-13.
Hong, S. C., Chen, W. R., Fu, Y. L. (2013). What are the Key Determinants of Corporate Social Responsibility Performance? Commerce & Management Quarterly, 14 (4) , 405-441.
Hung, C. S., Huang, J. C. (2008). The Relationship between Intellectual Capital and Stock Prices of High Technology Industry in Taiwan, Chaoyang Business and Management Review, 7 (1) , 89-117.
Hsu, S. C. (1997), Familism, Professionalism and Entrepreneurship-in the Perspective of Chinese Business Firms, Management Review, 16 (1), 1-9.
Huang, H. R. (2012). Performance Evaluation on Corporate Social Responsibility in Alcohol Industry from the Perspective of Brand Value: A Case Study of Diageo, AM-BA, National Chengchi University.
Huang, C. C. (2001). Corporate Social Responsibility - From Idea to Action. Business Council for Sustainable Development of Taiwan.
Huang, C. C. (2016). Observing Intangile Corporate Assets from CSR Report, Accounting Research Monthly, 367.
Huang, C. Y., Fang, S. R., Chen, Y. C. (2012). The Relationship between Family Control and Corporate Social Performance, Sun Yat-Sen Management Review, 20 (2) , 673-711.
Huang, S. Y., Lin, Y. C., Lin, C. C., Shih, C. C. (2008), An Integrated Analysis of Intellectual Capital, Value Added Intellectual Capital and Enterprise Performance, Taiwan Academy of Management Journal, 8 (1) , 27-42.
Huang, S. H., Huang, S. Y., Hung, J. S., Lin, H. P. (2011). Is Corporate Governance Profitable to Firm Value? An Analysis of Taiwan Family, Operation Management Reviews, 7 (2) , 13-37.
Hsieh, Y. Y. (2013). The Relationship between Brand Value and Firm Performance-Comparison between Family Firms and Non-Family Firms, Master Thesis, Department of accounting, Tunghai University.
Hsiao, C. Y. (2014). The Relationship between Brand Value and Corporate Social Responsibility, Journal of Accounting and Corporate Governance, 9 (1) , 79-100.
Heald,M. (1957). Management’s Responsibility of Business is to Increase its Profits, New York Times Magazine, 9 (13) , 32-33.
Hill, C. W. L., & Jones, T. M. (1992). Stakeholder-agency theory, Journal of
Management Studies, 29 (2) , 131-154.
Hill, C. W. L., & Jones, G. R. (1998). Strategic Management-An Integrated Approach. NY: Houghton Mifflin Company.
Huang, C. L., & Kung, F. H. (2010). Drivers of environmental disclosure and
stakeholder expectation: Evidence from Taiwan, Journal of Business Ethics, 96 (3) ,
435-451.
Jean McGuire, Sandra Dow, Bakr Ibrahim (2012). All in the Family? Social
performance and corporate governance in the Family firm, Journal of Business
Research , 65, 1643-1650.
Kao, S. C. (2007). Corporate Social Responsibility--A Map of Ambition and Conscience, Harvard Business Review (Chinese), 16, 138-140.
Kuo, T. L., Wang, C. H. (2017). How Does Corporate Governance Affect the Performance of Family Businesses? A Long-term Longitudinal Analysis, International Journal of Accounting Studies, (64), 61-111.
Konar, S., Bailly, P. H., & Cohen, M. A. (2001). Does the market value environmental performance? The Review of Economics & Statistics, 83 (2) , 281-289.
Kamakura, W. and Gray Russell (1993). Measuring Brand Value with Scanner Data, International Journal of Research in Marketing, 10 (3) , 9-22.
Kotler, P., Marketing Management, 11th Ed., Prentice Hall, Englewood Cliffs, NJ.
(2002).58. Lichtenstein, D. R., Drumwright, M. E., & Braig, B. M. (2004). The effect of corporate social responsibility on customer donations to corporate-supported Nonprofits, Journal of Marketing, 68 (4) , 16-32.
Kaplan, R. S., and D. P. Norton (1996). The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press.
Liang, C. Y. (2000). The Value Relevance of Human-related Expenditure, Unpublished, master’s thesis, Graduate school of Accounting, Chung Yuan Christian University.
Liao, C. H. (2001). The Empirical Study of the Association Between Intellectual Capital and Operating Performance: An Example on Technical Human Capital of Taiwanese Information and Electronic Industry, master’s thesis, Graduate school of Accounting, National Chengchi University.

Liu, J. T. (2002). The Study for the Relationship among Intangible Assets, Growth Opportunity and Stock Returns, International Journal of Accounting Studies, (35), 1-29.
Liu, G. Y. (2010). The Relationship Between Intellectual Capital and Business Performance, master’s thesis, Graduate Institute of Accountancy, National Cheng Kung University.
Lee, C. C. (2016). Applied Statistics SPSS & AMOS, New Wun Ching Developmental Publishing.
Lee, C. H., Huang, S. Y., Wu, T. H., Wang, C. C. (2011). The Determinates of Financial Performance by the Viewpoint of Intellectual Capital, Journal of Quality, 18 (6) , 561-579.
Lin, C. C., Chang, C. C. (2009). The Abnormal Changes of Boards of Supervisors and Directors; the Relationship Between Family Businesses and Corporate Fraud, The international Journal Accounting Studies, (48), 1-33.
Lai, C. C. (2005), A Study on the Relationship between Intelligent Capital and Enterprise Performance - The Impact of Life Cycle and Supply Chain and Their Multiplication Effect, Master Thesis, Graduate Institute of accounting, Tamkang University.
Lai, C. S., Chiu, C. J., Yang, C. F., & Pai, D. C. (2010). The effects of corporate social responsibility on brand performance: The mediating effect of industrial brand equity and corporate reputation, Journal of Business Ethics, 95 (3) , 457-469.
La Porta, R., Lopez-de-Silanes, F., &Shleifer, A. (1999). Corporate Ownership around the World, The Journal of Finance, 54(2), 471–517.
Lee, P. M., &O’Neill, H. M. (2003). Ownership structures and R&D investments of
U.S. and Japanese firms: Agency and stewardship perspectives, The Academy of
Management Journal, 46 (2) , 212–225.
Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental
information disclosure: An empirical study of Chinese listed companies, Journal of Cleaner Production, 17 (6) , 593-600.
Liang, C. J., T. T. Huang., and W. C. Lin (2011). Does Ownership Structure Affect
Firm Value? Intellectual Capital across Industries Perspective, Journal of Intellectual Capital, 12 (4) , 552-570.
McGuire, J.W. (1963). Business and Society, New York: McGraw Hill.
Moussavi, F. & Evans, D. (1986). An attributional approach to measuring corporate
social performance. Paper presented at the Academy of Management Meetings, San Diego.
Miller, D., & Breton-Miller, I. L. (2006). Family governance and firm
performance: Agency, stewardship, and capabilities, Family Business Review,
19 (1) , 73–87.
Miller, D., Breton-Miller, I. L., & Scholnick, B. (2008). Stewardship vs.
stagnation: An empirical comparison of small family and non-family businesses, Journal of Management Studies, 45 (1) , 51–78.
McWilliams, A., and D. S. Siegel (2001). Corporate social responsibility: A theory of the firm perspective, Academy of Management Review, 26 (1) , 117-127.
Melo, T., and J. I. Galan. (2011). Effects of corporate social responsibility on brand
Value, Journal of Brand Management, 18, 423-437.
Ni, H. T., Wu, H. L. (2006). Corporate Social Responsibility and Its Undertaking. Working Paper NO.200606, School of Economics and Management, Tsinghua University.
Osborne, A. (1998). Measuring intellectual capital: The real value of company, Ohio
CPA Journal ,57 (4) , 37-38.
Park, O. (1999). Japanese corporate environmental disclosure. Keizai-Kagaku, 47(3), 21-37.
Poduska, R., Forbes, R., & Bober, M. (1992). The challenge of sustainable
development: Kodak’s response, Columbia Journal of World Business, 27(3), 286-291.
Porter,M.E. & Kramer,M.R. (2002). The competitive advantage of corporate philanthropy, Harvard Business Review, 80 (12) , 57-68.
Poza, Ernesto. (2004). Family Business. Mason:Thomson South-Western.
Reilly, W. (1992). Environment, Inc. Business Horizons, 35, 9-11.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory, Accounting Organizations and Society,
17 (6) , 595-612.
Silverman, G. (2011). Uncovering the link between CSR and brand value: Developing a new methodology. Retrieved on March 09, 2011, From
http://www.interbrand.com/en/best-global-brands/best-global-brands-2009/the-Link-Between-CSR-and-Brand-Value.aspx.
Shleifer, A., & Vishny, R. W. (1986). Large shareholders and corporate control, The
Journal of Political Economy, 94 (3) , 461-488.
Shahin, A., & Zairi, M. (2007). Corporate governance as a critical element for driving excellence in corporate social responsibility, International Journal of Quality and Reliability Management, 24 (7) , 753-770.
Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance and organizational size, financial performance, and environmental performance: An empirical examination, Journal of Business Ethics, 17 (2) , 195-204.
Stewart, T. A. (1997). Intellectual Capital: The New Wealth of Organizations, New
York: Bantam Doubleday Dell Publishing Group, Inc.
Tsai, P. R. (2002). Human Resource Management Practices, Business Strategy, and Financial Performance, Graduate Institute of accounting, National Taiwan University Master Thesis.
Tai, C. C., Ho, Y. L. (2011), A Study on the Impact of Intelligent Capital on Financial Performance of Enterprises: A Case Study of Taiwan's Listed Semiconductor Industry, Journal of National Taichung Institute of Technology, (15), 55-72.
Tseng, H. C. (2017). On the Governance of Family Business, Securities & Futures Monthly, 35 (9).
Tang, C. P. (2006). Seminar on Relationship Among Corporate Social Responsibility, Government and Corporate Laws and Regulations.
Tauber, E. M. (1988). Brand leverage: Strategy for growth in a cost-control world,
Journal of Advertising Research , 28 (4), 28-33.
Teal, E.J., N. Upton, and S.L. Seaman ( 2003). A Comparative Analysis of Strategic Marketing Practices of High-growth US Family and Non-family Firms, Journal of Developmental Entrepreneurship, 8 (2) , 177-96.
Tsai, M. T. and C. J. Wang (2012). Intellectual Capital and Enterprise Performance:
An Empirical Study in Taiwanese High-Tech Industry, International Journal of
Information and Management Sciences, 23 (3), 241-256.
Wang, W. Y., Chang, C. F. (2004), The Impacts of Intellectual Capital on Performance: An Empirical Investigation of the Taiwan Semiconductor Industry, International Journal of Accounting Studies, (39), 89-117.

Wu, A. H. (2015). Negative Publicity, Corporate Image, Brand Trust, Brand Identification and Repurchase Intention - A Case Study of Wei Chuan, Unpublished, Master’s thesis, Department of Wealth and Taxation Management.
Yeh, Y. H. (1999). Family Groupings, Core Business and Return Interaction: Taiwan and Hong Kong Stock Markets, Management Review, 18 (2) , 59-86.
Yang, C. H. (2007). Corporate Ethics: Ethical Education and Social Responsibility, Chuan Hwa Books.
Yeh, Y. H., Lee, T. S., & Woidtke, T. (2001). Family Control and Corporate
Governance: Evidence from Taiwan, International Review of Finance, 2(1–2), 21–48.
Zairi, M., & Peters, J. (2002). The impact of social responsibility on business
Performance, Managerial Auditing Journal, 17 (4) , 174-178. doi:
10.1108/02686900210424312.
Zheng, Victor (2010). Chinese Family Business and the Equal Inheritance
System: Unravelling the Myth. New York: Routledge.
Zahra, S. A., J. C. Hayton, and C. Salvato (2004). Entrepreneurship in Family vs.
Non-family Firms: A Resource-based Analysis of the Effect of Organizational
Culture. Entrepreneurship Theory and Practice, 28, 363-380.


電子全文 電子全文(網際網路公開日期:20260101)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔