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研究生:許芳甄
研究生(外文):Fang-Chen Hsu
論文名稱:產品市場競爭程度與企業社會責任資訊揭露之關聯性:以臺灣為例
論文名稱(外文):Product Market Competition and Corporate Social Responsibility Disclosures: Evidence from Taiwan
指導教授:廖芝嫻廖芝嫻引用關係
指導教授(外文):Chih-Hsien Liao
口試委員:吳淑鈴張祐慈
口試委員(外文):Shu-Ling WuYu-Tzu Chang
口試日期:2023-05-29
學位類別:碩士
校院名稱:國立臺灣大學
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:2023
畢業學年度:111
語文別:中文
論文頁數:47
中文關鍵詞:產品市場競爭程度企業社會責任自願揭露私有資訊成本
外文關鍵詞:product market competitioncorporate social responsibilityvoluntary disclosureproprietary cost
DOI:10.6342/NTU202300974
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本研究主要探討產品市場競爭程度與企業社會責任資訊揭露傾向及揭露程度的關聯性,以臺灣2013至2017之上市公司為樣本進行分析。研究結果發現,當產品市場競爭程度越高,企業自願出具企業社會責任報告書的可能性越高,且自願揭露與企業社會責任及與產品相關議題的字數越多,顯示產品市場競爭具有外部監理作用,而企業基於顧客導向之行銷目的,越傾向提供較多的企業社會責任資訊。然而,若以強制出具企業社會責任報告書的樣本分析,則有部分證據顯示產品市場競爭強度與資訊揭露程度呈現負相關,支持私有資訊成本理論,亦顯示產品市場競爭程度與非財務資訊揭露之關係較為複雜。
This study investigates how product market competition affects firms’ voluntary disclosure of corporate social responsibility (CSR) information. We use a sample of Taiwanese listed firms during years 2013 to 2017. The empirical results show that more competitive product markets increase firms’ likelihood of voluntarily issuing CSR reports. Moreover, product market competition is positively related to firms’ voluntary disclosure level, measured by the total number of pages of the CSR report, total number of words of CSR disclosures, and total number of words of product-related disclosures. The results are consistent with the external governance mechanism of product market competition and also support the customer-oriented domains of CSR information. However, we find partial evidence that product market competition is negatively related to firms’ disclosure level among the sample of firms that are subject to mandatory issuance of CSR reports. This suggests that the association between product market competition and non-financial information disclosure may be more complex than what has been documented in the literature.
目錄
摘要i
Abstractii
目錄iii
表目錄iv
壹、序論1
貳、文獻探討及假說發展4
一、企業社會責任資訊揭露(CSR disclosures)之相關文獻4
二、產品市場競爭相關文獻9
參、研究設計14
一、應變數之衡量方式14
二、解釋變數之衡量方式14
三、實證模型16
四、樣本與資料來源17
肆、實證結果20
一、敘述統計20
二、相關係數21
三、迴歸結果24
伍、敏感性分析26
一、產品市場競爭程度之其他衡量方式26
二、以強制出具企業社會責任報告書之樣本分析28
陸、研究結論、限制與建議31
一、研究結論31
二、研究限制與建議31
附錄33
參考文獻40
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