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研究生:廖珮妤
研究生(外文):LIAO, PEI-YU
論文名稱:經理人特質與企業社會責任績效之關聯性:以臺灣金融業為例
論文名稱(外文):The Relationship between Managers Characteristics and Corporate Social Responsibility Performance: Evidence from Financial Industry in Taiwan
指導教授:林瑞青林瑞青引用關係
指導教授(外文):Lin, Ruey-Ching
口試委員:蔡彥卿陳宗岡林瑞青
口試委員(外文):TSAI, YANN-CHINGCHEN, TSUNG-KANGLin, Ruey-Ching
口試日期:2022-06-14
學位類別:碩士
校院名稱:輔仁大學
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:2022
畢業學年度:110
語文別:中文
論文頁數:53
中文關鍵詞:經理人特質企業社會責任
外文關鍵詞:Managers CharacteristicsCorporate Social Responsibility
相關次數:
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近年來,乾旱、洪水等各種形式的天災屢屢發生,揭示人類在追求經濟發展時嚴重地侵擾並破壞了生態環境,使得國際上的環保意識高漲,另外,企業違反企業倫理的重大新聞頻傳,逐漸瓦解群眾對於企業的信任並喚醒大家對各式議題的重視。包含環境保護、消費者權益在內,各種廣泛的議題都屬於企業社會責任的範疇,在經歷一次次產業萎靡與大自然反擊後,企業與社會共生的概念成為趨勢,永續經營、企業社會責任等議題逐漸受到重視。經理人負責訂定企業目標並擬訂對應的施行政策,而經理人思考的角度受其人格特質所影響,因此,經理人的特質可能影響公司決策,進一步影響企業的社會責任績效,故或許可藉由經理人特質探討企業推動企業社會責任的緣由。
本研究旨在探討經理人的各項特質與企業社會責任績效之關聯性,研究期間自2007年至2021年,以臺灣金融業為樣本,共取得1,135筆觀察值,討論了經理人性別、教育程度、教育背景、國際化經驗、年資及過度自信等八項特質對企業投入企業社會責任多寡的影響。實證結果顯示,執行長或總經理若具有商管教育背景、國際化學歷及過度自信的特質皆有利於企業社會責任之績效,而經理團隊中成員若具有國際化學歷及過度自信特質的比率愈高,企業的社會責任績效亦愈佳,但其平均年資則與企業社會責任之績效成顯著負相關。
Recently, various natural disasters happened frequently, which implies people have destroyed the environment when the economy is developing and hence the environmental awareness is becoming more important than before in the world. Furthermore, the trust towards the corporations collapsed due to the lack of business ethics and the interests towards different issues, such as environmental protection, consumer rights and employee benefits, were aroused. These issues are included in corporate social responsibility. After a series of depression of the economy and counterattacks from the nature, symbiosis between corporations and nature becomes a trend and the importance of sustainable development, corporate social responsibility, etc., are evoked. Managers are responsible for the goals of the corporations and developing strategies. However, the way managers think are affected by their personal characteristics. Therefore, it might affect the policies of corporations and the performance of corporate social responsibility. As a result, we could discuss how corporations conduct corporate social responsibility by managers’ characteristics.
This paper examines the relationship between managers’ characteristics and corporate social responsibility performance. This research uses financial industry in Taiwan from 2007 to 2021 and selects 1,135 observations. I investigate the influence of the gender, educational level, educational background, international experiences, tenure and overconfidence of managers on the corporate social responsibility performance. The empirical results indicate if CEOs have business administration backgrounds, the experience of studying abroad and overconfidence, the performance of corporate social responsibility of the corporations will be better. Furthermore, the more experiences of studying abroad and overconfidence that managers in management teams have, the better the corporate social responsibility of the corporations’ performance. Nevertheless, the average tenure of the management team is negatively associated with corporate social responsibility performance.
目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討及假說推論 7
第一節 企業社會責任 7
第二節 經理人特質與企業社會責任 9
第三章 研究設計與方法 13
第一節 資料來源與樣本選取 13
第二節 研究模型 15
第三節 相關變數定義 17
第四章 實證結果與分析 23
第一節 敘述性統計分析 23
第二節 相關係數分析 25
第三節 迴歸分析 28
第四節 額外測試 34
第五章 結論與建議 45
第一節 研究結論 45
第二節 研究限制與建議 47
參考文獻 49

表次
表 3-1-1 經理人樣本篩選過程 14
表 3-1-2 經理團隊樣本篩選過程 15
表 4-1-1 敘述性統計分析表(經理人) 24
表 4-2-1 各變數Pearson與Spearman相關係數分析表(經理人) 26
表 4-3-1 Logistic迴歸分析結果(經理人) 29
表 4-3-2 Tobit迴歸分析結果(經理人) 31
表 4-3-3 Tobit迴歸分析結果(經理人) 32
表 4-4-1 敘述性統計分析表(經理團隊) 35
表 4-4-2 各變數Pearson與Spearman相關係數分析表(經理團隊) 37
表 4-4-3 Logistic迴歸分析結果(經理團隊) 40
表 4-4-4 Tobit迴歸分析結果(經理團隊) 42
表 4-4-5 Tobit迴歸分析結果(經理團隊) 43

圖次
圖 1-3-1 研究流程 5
中文文獻
王瑞陽,2011,高階經理團隊的特質與企業社會責任關聯性之研究,國立臺北大學會計研究所碩士論文。
陳薪壕,2008,管理者過度自信與公司資本結構-以台灣上市公司為例,輔仁大學管理研究所碩士論文。
張妙慧,2012,上市櫃公司CEO特質與企業社會之關聯性探討,大葉大學管理學院碩士在職專班碩士論文。
郭家全,2015,經理人特質與企業社會責任績效,國立臺灣大學會計研究所碩士論文。
游哲維,2018,經理人特質對企業社會責任之影響-以台灣企業為例,輔仁大學會計研究所碩士論文。
蔡文傑,2017,CEO特質對企業社會責任之影響,國立高雄大學亞太工商管理研究所碩士論文。
謝珮儀,2011,企業社會責任是財務績效的明燈嗎?以FTSE全球指數為例,德明財經科技大學理財與稅務管理研究所碩士論文。

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