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研究生:周妍君
研究生(外文):Yen-Chun Chou
論文名稱:股權結構與環境支出之關聯性:並論核心代理問題及環境敏感產業之調節效果
論文名稱(外文):The Relationship between Ownership Structure and Environmental Expenditure:The Moderating Effect of Core Agency Problem and Environmentally Sensitive Industries
指導教授:黃振豊
指導教授(外文):Cheng-Li Huang
口試委員:蔡瑤昇徐志順
口試日期:2020-06-22
學位類別:碩士
校院名稱:淡江大學
系所名稱:會計學系碩士班
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:63
中文關鍵詞:股權結構環境支出核心代理問題環境敏感產業
外文關鍵詞:Ownership StructureEnvironmental expenditureCore Agency ProblemEnvironmentally Sensitive Industries
相關次數:
  • 被引用被引用:0
  • 點閱點閱:166
  • 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
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究流程 6
第四節 論文架構 7
第二章 文獻探討 8
第一節 環境支出 8
第二節 股權結構 12
第三節 股權結構與環境支出 14
第三章 研究設計 21
第一節 觀念性架構與研究假說 21
第二節 研究期間、樣本選取與資料蒐集 24
第三節 變數衡量與研究模型 29
第四節 實證模型 33
第四章 實證結果 35
第一節 敘述性統計 35
第二節 迴歸結果 39
第三節 迴歸模型之結論 50
第五章 結論 52
第一節 研究結論 52
第二節 管理意涵 53
第三節 研究貢獻 54
第四節 研究限制與未來發展 54
參考文獻 56

表目錄
表3-1 研究假說彙整表 22
表3-2 產業分配圖 26
表4-1 股權投資家數 35
表4-2 敘述性統計 37
表4-3 Pearson相關係數表 38
表4-4 迴歸模型-直接效果 40
表4-5 迴歸模型-代理核心問題調節效果 42
表4-6 迴歸模型-環境敏感產業調節效果 47
表4-7 迴歸分析結果彙總表(直接影響) 50
表4-8 迴歸分析結果彙總表(間接影響) 51

圖目錄
圖1-1 研究流程圖 6
圖 3-1 研究架構圖 21
圖4-1 股權比例分配圖 36
圖4-2 股權偏離度對於董監事股權與環境支出之調節效果 44
圖4-3 席次偏離度對於經理人股權與環境支出之調節效果 44
圖4-4 席次偏離度對於機構股權與環境支出之調節效果 45
圖4-5 席次偏離度對於政府股權與環境支出之調節效果 45
圖4-6 環境敏感產業對於經理人股權與環境支出之調節效果 48
圖4-7 環境敏感產業對於外資股權與環境支出之調節效果 49
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