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研究生:蕭惠潔
研究生(外文):HSIAO, HUI-JIE
論文名稱:企業社會責任報告書之訊號傳遞效果
論文名稱(外文):Signaling Effect of Corporate Social Responsibility Reports
指導教授:吳幸蓁吳幸蓁引用關係
指導教授(外文):WU, SHING-JEN
口試委員:張淑清謝宜樺
口試委員(外文):CHANG, SHU-CHINHSIEH, YI-HUA
口試日期:2020-06-11
學位類別:碩士
校院名稱:東吳大學
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:2020
畢業學年度:108
語文別:中文
論文頁數:80
中文關鍵詞:企業社會責任報告書自願性揭露完整性公司價值傳訊效果
外文關鍵詞:Corporate Social Responsibility (CSR) ReportVoluntary DisclosureCompletenessFirm ValueSignaling Effect
相關次數:
  • 被引用被引用:0
  • 點閱點閱:189
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究議題與目的 3
第三節 研究貢獻 4
第二章 制度背景之介紹 6
第一節 我國企業社會責任之發展沿革 6
第二節 我國企業社會責任報告書之發展現況 12
第三章 文獻回顧與假說發展 16
第一節 自願性編製企業社會責任報告書的決定因素 16
第二節 揭露企業社會責任資訊之後果 21
第三節 衡量企業社會責任報告書的揭露程度 26
第四節 假說發展 29
第四章 研究方法 33
第一節 觀念性架構 33
第二節 研究期間、樣本選取與資料來源 34
第三節 變數的操作性定義 38
第四節 實證模型 47
第五章 實證結果與分析 53
第一節 敘述性統計與差異檢定 53
第二節 相關分析 55
第三節 實證結果分析 58
第六章 結論與建議 69
第一節 研究結論 69
第二節 研究限制 69
第三節 研究建議 70
參考文獻 73
附錄 76

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