臺灣博碩士論文加值系統

　　從美國爆發安隆案開始，會計醜聞在國內外不斷的爆發，對投資者、社會大眾、公司管理階層以及公司職員造成很大的影響。並且使會計師的聲譽，以及會計師所查核過之財務報表可信度遭到社會大眾以及投資者嚴重質疑。這些公司所發布之不實之財務報表，最主要都是透過操弄盈餘的方式所導致，故本文探討金融海嘯前後年度，是否會因為企業社會責任等，而產生正面影響。
　　企業社會責任(Corporate Social Responsibility，CSR)由Sheldon(1923)所提出的概念，指出應將企業對利害相關者所需承擔的責任與企業社會責任做聯繫，而企業社會責任不只有財務因素，另外還包含了道德因素在內。
　　因為近年來食安風暴以及生態汙染的新聞席捲全台，所以台灣證券交易所於民國103年(2014年)特別制定「上市公司編製與申報企業社會責任報告書作業辦法」，要求四類公司主動編制企業社會責任報告書給投資者，以充分使資訊可以對稱。
盈餘管理之定義，本文採用Healy and Wahlen (1999)的定義，盈餘管理產生於管理階層在財務報導和經營交易時，運用判斷改變財務報表之會計數字，使投資者無法直接了解公司實質的經濟情形。
台灣企業較重視淨利與EPS，不太重視環境保護等之類的項目。若台灣政府能儘快落實企業社會責任報告書之強制揭露，台灣的公衛環境等會更為強大。

Starting from the Enron scandal revealed in October 2001, a series of accounting scandals revealed around the world. The practice has affected many companies and accountants, and the statements audited by auditors become no credit.
In Taiwan, the issues of the food security and the environmental catch eyes of everybody in recent years. Public frequently mentions the issues on corporate social responsibility (CSR) reports.
This study explores whether the corporate social responsibility report has an impact on the business in the financial crisis. We collect the data from Taiwan Economic Journal (TEJ) and process the validity sample analysis by OLS.
In the results, we found the corporate social responsibility reports is significantly associated with control and earnings management. The contribution of this study demonstrate the importance of the corporate social responsibility reports, and they carry important practical implications for business.

目錄
摘要 ................................................................................................................................................. I
Abstract .......................................................................................................................................... II
目錄 ............................................................................................................................................... III
表目錄 ............................................................................................................................................ IV 前言 ................................................................................................................................. 1
文獻探討 .......................................................................................................................... 3
盈餘品質管理對於家族控股公司與現金流量權 ..................................................................... 4
盈餘管理對於企業社會責任績效之影響 ................................................................................ 7
研究設計 .......................................................................................................................... 9
樣本選取與資料來源 ............................................................................................................ 9
實證模型 ............................................................................................................................ 11
實證結果 ........................................................................................................................ 18
敘述性統計 ........................................................................................................................ 18
相關係數分析 ..................................................................................................................... 20
實證結果分析 ..................................................................................................................... 23
結論 ............................................................................................................................... 27
研究限制 ........................................................................................................................ 29
參考文獻 ....................................................................................................................................... 30
IV
表目錄
表 3 - 1 年度樣本個數 ...................................................................................................................... 10
表 3 - 2 樣本於各年度分佈之情形 .................................................................................................. 10
表 3 - 4 控制變數定義解釋 ............................................................................................................. 14
表 3 - 5 盈餘品質衡量之變數解釋 .................................................................................................. 16
表 3 - 6 年度CSR獲獎企業佔全部企業之數據 ............................................................................ 17
表 4 - 1 2008年敘述性統計分析 ..................................................................................................... 18
表 4 - 2 2016年敘述性統計分析 ..................................................................................................... 19
表 4 - 3 2008年相關係數分析 ......................................................................................................... 21
表 4 - 4 2016年相關係數分析 ......................................................................................................... 22
表 4 - 5 2008年之最小平方法結果 ................................................................................................. 24
表 4 - 6 2016年之最小平方法結果 ................................................................................................. 25

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