臺灣博碩士論文加值系統

本研究旨在探討董事會成員性別對於企業道德行為—企業不當行為與企業社會責任
之關聯，本研究主要針對台灣證券交易所2015年至2016年上市上櫃公司，其實證結果顯
示令人感到有趣的發現。首先，董事會性別多樣性與企業不當行為之間並無相關聯；第二
，董事會性別多樣性也與自願性揭露企業社會責任為顯著正相關，意即性別多元與否與企
業行為具有相關性；第三，企業不當行為與企業社會責任兩者具有顯著關係；最後本研究
發現，當女性董事越多時並不會強化企業不當行為與自願性揭露企業社會責任之間的關聯
；但當女性獨立董事個數越高時，越會企業不當行為與自願性揭露企業社會責任之間的關
聯。由此可解釋，女性獨立董事是具有危機處理能力，能降低企業面臨危機負面訊息。

This study examines the relationship between the board gender composition and the
behavior of business ethic, Corporate Misconduct and Corporate Social Responsibility. The
sample of this study consists of the firms Listed and OTC-companies on the Taiwan Stock
Exchange from 2015 to 2016. The regression analysis revealed four findings of particular
interest. First, the empirical result of this study shows that the single gender boards are not related
with corporate misconduct. Second, the single gender boards are significantly positive-related
with voluntary disclosure corporate social responsibility reporting. Both of them mean that male
directors have an influence on the behaviors of firms. Third, we find a significant association
between corporate misconduct and corporate social responsibility, implying that when a company
voluntary disclosure the CSR report. Finally, the number of female directors can’t strengthen the
connection between corporate misconduct and voluntary disclosure of corporate social
responsibility, but female independent directors can. This fact can be explained that female
independent directors have the ability to deal with crises and decreasing the negative effect for
the firm crisis.

目錄
中文摘要 i
Abstract ii
目錄 iii
圖目錄 iv
表目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程圖 5
第貳章 文獻回顧 6
第一節 公司治理與企業不當行為 6
第二節 公司治理與企業社會責任 9
第三節 企業不當行為與企業社會責任 11
第四節 女性董事影響力 13
第五節 假說架構圖 15
第參章 研究方法 16
第一節 樣本選取與變數衡量 16
第二節 研究模型 20
第肆章 實證結果與分析 21
第一節 敘述性統計 21
第二節 相關係數分析 23
第三節 迴歸分析結果 25
第伍章 結論 32
第一節 研究結論 32
第二節 研究貢獻與研究限制 34
參考文獻 38

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