跳到主要內容

臺灣博碩士論文加值系統

(44.222.189.51) 您好!臺灣時間:2024/05/20 15:15
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:梁玉華
研究生(外文):Liang,Yu-Hua
論文名稱:企業社會責任與執行長更換
論文名稱(外文):Corporate Social Responsibility and CEO Turnover
指導教授:張元張元引用關係
口試委員:林昆立陳俞如張元
口試日期:2021-07-10
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:財務金融技術學系
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:76
中文關鍵詞:企業社會責任執行長更換
外文關鍵詞:corporate social responsibilityCEO turnover
相關次數:
  • 被引用被引用:0
  • 點閱點閱:127
  • 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
本論文以台灣證券交易所上市公司的一般產業非金融普通股838家,於2010至2018年共9年的資料為研究樣本與資料期間,來檢驗公司的企業社會責任表現與執行長更換的關係。因為人力資源的流動性很重要,特別是高層人力資源的流動,例如:執行長更換,目前大多數有關社會責任的實證研究,幾乎都將重心放在與財務績效之間的聯繫,相對來說探討企業社會責任與執行長更換的研究較少,因此本研究主要是彌補這個缺口。研究結果發現:一、公司的社會責任表現越佳,執行長並沒有出現辭任降低的情形,反而增加。二、社會責任表現會負向顯著影響董事長的辭任。三、公司的財務主管、發言人、跟內部稽核等人,不受到社會責任影響。
This paper uses the data of 838 general industry non-financial common stocks of companies listed on the Taiwan Stock Exchange for a total of 9 years from 2010 to 2018 to examine the relationship between CSR performance and CEO turnover. Because the mobility of human resources is very important, especially the mobility of high-level human resources, such as: CEO turnover, most of the current empirical studies on CSR almost focus on the relationship with financial performance. It is said that there are few studies on CSR and CEO turnover, so this research is mainly to make up for this gap. The findings of the study found that: 1. The better the CSR performance, the CEO did not experience a decrease in resignation, but instead increased it. 2. The performance of CSR will significantly negatively affect the resignation of the chairman. 3. The
company’s financial supervisor, spokesperson, and internal auditors are not affected by CSR.
摘要 I
ABSTRACT II
謝誌 III
目錄 IV
圖次 VI
表次 VII
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 5
第三節 研究目的 9
第四節 研究架構與流程 11
第貳章 文獻回顧 13
第一節 企業社會責任的定義 13
第二節 企業社會責任的利益與成本 17
第三節 企業社會責任與執行長更換 20
第參章 變數、樣本與實證模型 24
第一節 變數定義 24
第二節 實證模型 31
第三節 資料來源與樣本選取 34
第肆章 實證結果分析 35
第一節 敘述統計量與相關係數矩陣 35
第二節 迴歸分析結果 47
第三節 增額檢定 51
第伍章 結論與建議 64
第一節 研究結論 64
第二節 研究限制及後續研究建議 67
參考文獻 68
【中文文獻】 68
【英文文獻】 70
【中文文獻】
池祥萱、繆文娟、莊瀅臻(2014),企業社會責任對於公司財務績效之影響是雙面刃嗎? 來自全球 500 大公司的證據。管理學報,31(1),1-19頁。
李佳玲、葉穎蓉、何晉滄(2005),績效、公司治理與高階管理者離職關係之實證研究。中山管理評論,13(1), 75-106頁。
李傳儒(2000),產業競爭程度與高階主管變動及盈餘管理關聯性之研究,中正大學會計研究所未出版碩士論文。
沈中華、張元(2008),企業的社會責任行為可以改善財務績效嗎?-以英國FTSE 社會責任指數為例,經濟論文,36(3),339-385頁。
林玫秀(2001),台灣上市與上櫃公司盈餘管理現象之研究,私立中原大學會計研究所碩士論文。
周德瑋、詹佳縈(2016)。企業社會責任為企業創造價值嗎?國立臺灣師範大學管理研究所研究論文。
邱淑暖、李淑玲(2005),股票市場對更換高階主管之反應,吳鳳學報,13,1-14頁。
奚安廷(2015),企業社會責任投入對實質盈餘管理與財務績效之影響。元智大學財務金融暨會計系研究所碩士論文。
許永聲、陳俊合與曾奕菱(2013),企業社會責任與信用風險評等,會計學報,5(1), 1-26 頁。
曾義明、陳奎彣(2005)。企業形象與社會責任形象一致性對支持企業之影響。企業管理學報,(66),133-157頁。
陳建宏(2001),公司經理人異動對於股東財富與公司經營績效影響之研究,私立朝陽大學財金所碩士論文。
劉美纓、丁碧慧及朱奐聿(2014),企業社會責任與公司治理、公司績效之關連性研究,第 17 屆科際整合管理研討會,17-30 頁,台北市。
諶新民與劉善敏,2003,上市公司經營者報酬結構性差異的實證研究,經濟研究,第8期,55-63頁。





【英文文獻】
Beltratti, A. (2005). The complementarity between corporate governance and corporate social responsibility. The Geneva Papers on Risk and Insurance Issues and Practice, 30(3), 373-386.
Bikbov, R. R. 2001. Competition and managerial turnover: evidence from Russia. Working paper, New Economic School, Moscow.
Burgstahler, D. and I. Dichev (1997), Earnings, Adaptation, and Equity Value, Accounting Review , V73, pp187-215.
Bowen, H. R. (1953), Social Responsibilities of the Businessman, New York, Harper and Brothers.
Chang, Y., T. H. Chen., H. H. Chou. and Y. F. Shen (2014), Corporate Social Responsibility and Analyst’s Recommendation, International Review of Accounting, Banking and Finance, 6, pp. 1-42.
Cheng, B., I. Ioannou. and G. Serafeim (2014), Corporate Social Responsibility and Access to Finance, Strategic Management Journal, 35, pp. 1-23.
Core, J. E., R. W. Holthausen and D. F. Larcker. 1999. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics 51 (3): 371-406.
Dahya, J., A. A. Lonie and D. M. Power (1998). Ownership structure, firm performance and top executive change : an analysis of UK firms. Journal of Business Finance & Accounting, 1089-1118.
Denis, D. J., and D. K. Denis(1995), Performance Changes Following Top Management Dismissals, The Journal of Finance , Vol. 50, pp.1029-1058.
Denis, D. J., D. K. Denis and A. Sarin (1997), Ownership structure and top executive turnover. Journal of Financial Economics, 45: 193-221.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.
Dhaliwal, D. S., O. Z. Li., A. Tsang and Y. G. Yang (2014), Corporate Social Responsibility Disclosure and the Cost of Equity Capital: The Roles of Stakeholder Orientation and Financial Transparency, Journal of Accounting and Public Policy, 33, pp. 328-355.
Eccles, R. G. and I. Ioannou. and G. Serafeim (2014), The Impact of Corporate Sustainability on Organizational Processes and Performance, Management Science, 60, pp. 2835-2857.
Farrell, K. and D. Whidbee .(2002), Monitoring by the financial press and forced CEO turnover, Journal of Banking and Finance , 26 (12):2249.
Friedman, M. (1970), The Social Responsibility of Business Is to Increase Its Profits, The New York Times Magazine, 13, September.
Gardberg, N. A., Fombrun, C. J. (2006). Corporate citizenship: Creating intangible assets across institutional environments. Academy of Management Review, 31(2), 329-346.
Giannarakis, G., Konteos, G., Zafeiriou, E., & Partalidou, S. (2016). The impact of corporate social responsibility on financial performance. Investment Management and Financial Innovations, 13(3), 171–182.
Gibbons, R. and K. Murphy. 1990. Relative performance evaluation and chief executives officers. Industrial and Labor Relatives, 43: 30-51.
Godfrey, P. C., Merrill, C. B., Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445.
Goss, A. and G. S. Roberts (2011). The Impact of Corporate Social Responsibility on the Cost of Bank Loans. Journal of Banking and Finance, 35, pp. 1794-1810.
Hayn, C. (1995). The Information Content of Losses. Journal of Accounting and Economics , V20, pp125-153.
Hess, D., Rogovsky, N., Dunfee, T. W. (2002). The next wave of corporate community involvement: Corporate social initiatives. California Management Review, 44(2), 110-125.
Hillman, A. J. and Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: what's the bottom line? Strategic Management Journal, 125-139.
Huson, M., P. Malatesta, and R. Parrino, Managerial succession and firm performance. Journal of Financial Economics 74, no. 2: 237-275. (2004)
Ioannou, I. and G. Serafeim (2014), The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts' Perceptions and Shifting Institutional Logics, Strategic Management Journal, 36, pp. 1053-1081.
Janakiraman, S. N., R. A. Lambert and D. F. Larcker. 1992. An empirical investigation of the relative performance evaluation hypothesis. Journal of Accounting Research, 30: 53-69.
Jo, H., & Na, H. (2012). Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors. Journal of Business Ethics, 110(4), 441-456.
Kang, Jun-Koo and A. Shivdasani. 1995. Firm performance, corporate governance, and top executive turnover in Japan. Journal of Financial Economic, 38: 29-58.
Kaplan, S. N. and B. A. Minton. 1994. Appointments of outsiders to Japanese boards: determinants and implications for managers. Journal of Financial Economics, 36: 225-258.
Kim, Y., H. Li and S. Li (2014), Corporate Social Responsibility and Stock Price Crash Risk, Journal of Banking and Finance, 43, pp. 1-13.
Kim, Y., M. S. Park. and B. Wier (2012), Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review, 8, pp. 761-796.
Khurana, R. and N. Nohria (2002). The performance consequences of CEO turnover. SSRN Working Paper.
Leker, J., and S. Salomo (2000). CEO turnover and corporate performance. Scandinavian Journal of Management 16: 287-303.
Letza, S., P. Hardwick, and J. Ashton. 2000. Who disciplines management in poorly performing companies. Journal of Financial Intermediation 10: 209–248.
Lins, K., H. Servaes and A. Tamayo (2015). Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis. Journal of Finance, 2017, vol. 72, issue 4, 1785-1824.
Lu, W. M., Wang, W. K., & Lee, H. L. (2013). The relationship between corporate social responsibility and corporate performance: Evidence from the US semiconductor industry. International Journal of Production Research, 51(19), 5683-5695.
McWilliams, A., Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
Nyeadi, J. D., Ibrahim, M., & Sare, Y. A. (2018). Corporate social responsibility and financial performance nexus: Empirical evidence from South African listed firms. Journal of Global Responsibility, 9(3), 301-328.
Nyongesa, W. R. (2017). Corporate Social Responsibility and Financial Performance: The Case of Safaricom Ltd. International Journal of Finance and Accounting, 6(6), 167-171.
Osborn, R. N., L. R. Jauch, Th. N. Martin, and W. F. Glueck. 1981. The event of CEO succession, performance and environmental conditions. The Academy of Management Journal 24: 183-191.
Peloza, J. (2006). The Marketing of Employee Volunteerism, Journal of Business Ethics, Vol. 64(4), Page 357-379.
Warner, J., Watts, J., & Wruck, K. (1988). Stock Price and Top Management Changes. Journal of Financial Economics , Vol.20, 461-492.
Weisbach, M. S. 1988. Outside directors and CEO turnover. Journal of Financial Economics 20: 431-460.
電子全文 電子全文(網際網路公開日期:20260721)
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊