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研究生:俞孜函
研究生(外文):YU, ZIH-HAN
論文名稱:盈餘管理、ESG與公司績效關聯性之探討 —以台灣半導體產業為例
論文名稱(外文):Exploration of the Relationship between earnings management, ESG and corporate performance: Evidence from Taiwanese Semiconductor Industry
指導教授:梁連文梁連文引用關係
指導教授(外文):Liang, Lien-Wen
口試委員:李桐豪林翠蓉
口試委員(外文):Lee, Tung-HaoLIN, TUSI-JUNG
口試日期:2023-06-21
學位類別:碩士
校院名稱:中國文化大學
系所名稱:財務金融學系
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:2023
畢業學年度:111
語文別:中文
論文頁數:72
中文關鍵詞:盈餘管理環境社會治理
外文關鍵詞:Earning ManagementEnvironmentSocialGovernance
相關次數:
  • 被引用被引用:0
  • 點閱點閱:108
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:2
本研究主要探討盈餘管理(Earnings Management)對半導體企業績效的影響,在環境(Environmental, E)、社會(Social, S)以及治理(Governance, G)的調節下對盈餘管理的影響為何。本研究除針對盈餘管理、ESG進行探討外,進一步分析其交互作用效果。本研究研究樣本,為台灣重要的14家半導體企業,研究期間為2009年至2021年,利用縱橫資料(Panel data)之Tobit迴歸模型及線性迴歸模型進行分析。實證結果顯示盈餘管理對公司績效之影響為負向關係;環境、社會、治理對公司績效之影響為負向關係;當環境、社會、治理調節盈餘管理之交互作用對公司效率之影響為正向關係。
中文摘要............................................. i
英文摘要............................................. ii
致謝詞............................................... iii
內容目錄 ........................................... iv
表目錄  ........................................... vi
圖目錄  ........................................... vii
第一章  緒論....................................... 1
第一節  研究背景與動機......................... 1
第二節  研究問題與目的......................... 4
第三節  研究流程與架構......................... 5
第二章  文獻探討與研究假說......................... 8
第一節  半導體產業之概況....................... 8
第二節  盈餘管理相關文獻之探討................. 11
第三節 ESG相關文獻之探討..................... 1
第四節 盈餘管理與ESG關聯性之相關文獻探討..... 17
第三章  研究方法................................... 20
第一節 資料來源與研究樣本..................... 20
第二節  研究模型............................... 21
第三節 變數定義............................... 26
第四章 實證結果與分析............................. 32
第一節 敘述統計分析........................... 32
第二節 實證結果分析........................... 36
第三節 穩健性測試............................. 42
第五章 結論與建議................................. 45
第一節 研究結論............................... 45
第二節 未來研究方向與建議..................... 47
參考文獻............................................. 48

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