博碩士論文 105430004 詳細資訊




以作者查詢圖書館館藏 以作者查詢臺灣博碩士 以作者查詢全國書目 勘誤回報 、線上人數:41 、訪客IP:54.224.52.210
姓名 鄭紹君(Shao-Chun Cheng)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 企業社會責任活動與成本僵固性之關聯 ──以企業社會責任願景調節
(Corporate Social Responsibility Activities and Cost Stickiness: the Moderating Effect of Corporate Social Responsibility Vision)
相關論文
★ 利害關係人包容性:企業社會責任報告書揭露內容個案探討★ 盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
★ 銷管費用的成本結構-以台灣公司為例★ 代理問題、公司治理與銷管費用僵固性
★ 差異化策略對成本不對稱性之影響★ 前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析
★ 公司治理與股權結構對資訊透明度之關聯性★ 公司治理、公司避稅與現金持有
★ 台灣企業社會責任報告書自願性揭露之影響因素★ 企業社會責任與成本僵固性之關聯性-以台灣公司為例
★ 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例★ 企業社會責任活動與成本僵固性之關聯──以台灣編製企業社會責任報告之公司為例
★ 企業社會責任活動對股東權益報酬率、資產報酬率及股價報酬率之影響:以企業社會責任願景為調節變數★ 企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果
★ 企業社會責任治理績效與財務績效之雙向因果關係-以無形資產為中介效果★ 企業社會責任報告書確信提供者之選擇:選擇現任財簽會計師事務所與否之影響因素
檔案 [Endnote RIS 格式]    [Bibtex 格式]    [相關文章]   [文章引用]   [完整記錄]   [館藏目錄]   [檢視]  [下載]
  1. 本電子論文使用權限為同意立即開放。
  2. 已達開放權限電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。
  3. 請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。

摘要(中) 本研究以我國2007-2017年公布獲得天下公民獎之大型企業為樣本,延伸Anderson et al.(2003)實證模型建立成本僵固性與企業社會責任活動關聯之模型,探討企業執行社會責任活動是否增強成本僵固性以及CSR願景對此增強效果的調節效果。本研究中,CSR活動採用天下雜誌之企業社會責任績效評分為代理變數,CSR願景則以分析公司網站之願景敘述為衡量。
研究結果發現:企業投入企業承諾、社會參與方面的CSR活動越多時,產生成本僵固性的程度越大;環境永續方面的CSR活動則有反僵固之現象。此外,本研究亦探討企業CSR願景之影響,結果顯示:CSR願景對員工方面之CSR活動,其影響為使僵固性增加;CSR願景對社會方面之CSR活動有反僵固性之影響;CSR願景對環境方面之CSR活動則無顯著影響。
摘要(英) This research is based on a sample of the large-scale enterprises that have won the CSR Corporate Citizen Awards from 2007 to 2017, and extends the basic model of Anderson et al. (2003) to build a model to investigate the correlation between cost stickiness and corporate social responsibility (CSR) activities, and also examine the moderating effect of CSR vision. In this research, CSR activities use the corporate social performance scores of award-winning companies by CommonWealth Magazine as proxy variables, and the CSR vision is measured by analyzing the vision statement of the company′s website.
The results of this study found that the more CSR activities companies commit to corporate commitment and social participation, the greater the degree of cost stickiness; but the companies invest in environmental sustainability CSR activities make the stickiness of costs reverses. In addition, this study also investigates the moderating effect of CSR vision on the CSR activities and cost stickiness. The results show that: CSR vision increase the degree of cost stickiness in the CSR activities of employees; but the moderating effect of CSR vision on social aspects of CSR activities let the stickiness of costs reverses. And, the CSR vision has no significant impact on environmental CSR activities.
關鍵字(中) ★ 企業社會責任
★ 成本僵固性
★ 企業社會責任願景
關鍵字(英) ★ corporate social responsibility activities
★ cost stickiness
★ corporate social responsibility vision
論文目次 一、緒論 p1
二、文獻探討與假說發展 p4
2-1 成本僵固性與調整成本 p4
2-2 CSR活動與調整成本 p4
2-3 CSR願景、CSR活動持續性與調整成本 p6
三、研究設計 p8
3-1 研究期間、樣本選取與資料來源 p8
3-2 變數衡量 p8
3-2-1 應變數—營業費用變動率 p8
3-2-2 自變數—CSR活動 p9
3-2-3 調節變數—CSR願景 p10
3-2-4 控制變數 p11
3-3 研究模型 p12
四、實證結果 p16
4-1 樣本資料敘述統計分析 p16
4-2 相關係數分析 p19
4-3 迴歸分析 p21
4-4 穩健性分析:排除金融業 p26
五、結論與建議 p29
5-1 研究結論與貢獻 p29
5-2 研究限制與建議 p30
參考文獻 p31
附錄一、CSR活動評分:2017天下企業公民獎調查問卷 p33
附錄二、CSR願景評分內容:舉例說明 p54
參考文獻 林有志、傅鐘仁與陳筱平,2011,成本僵固性之實證研究,當代會計,第12卷,第2期:191-220。
吳韻儀,2009,CSR經濟再起的機會,天下雜誌,引用自https://www.cw.com.tw/article/articleLogin.action?id=5001803
陳雅慧,2005,微利時代突圍利器,天下雜誌,第315期:84-87。
黃倩仙,2017,企業社會責任活動與成本僵固性之關聯── 以台灣編製企業社會責任報告之公司為例,中央大學會計研究所未出版碩士論文。
謝明玲,2010,CSR獲獎,就是長期的承諾,天下雜誌,第453期,引用自https://www.cw.com.tw/article/article.action?id=5000080。
A stitch in time. 2008. The Economist, 386:12. Retrieved from https://www.economist.com/node/10491043
Anderson, M. C., R. D. Banker, and S. N. Janakiraman. 2003. Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1):47-63.
Bartkus, B. R., and M. Glassman. 2008. Do firms practice what they preach? the relationship between mission statements and stakeholder management. Journal of Business Ethics, 83(2):207-216.
Chauvin, K. W., and J. P. Guthrie. 1994. Labor market reputation and the value of the firm. Managerial and Decision Economics, 15(6):543-552.
Dodes, R., and S. Schechner. 2009. Luxury-goods makers brandish green credentials:To court younger crowd, LVMH buys stake in organic clothing maker, PPR sponsors film about environment. The Wall Street Journal:B8.
Graafland, J., and B. V. D. Ven. 2006. Strategic and moral motivation for corporate social responsibility. Journal of Corporate Citizenship(22):111-123.
Habib, A., and M. M. Hasan. 2015. Corporate social responsibility and cost stickiness. Business & Society, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2638593 or http://dx.doi.org/10.2139/ssrn.2638593.
Jensen, M. 2001. Value maximisation, stakeholder theory, and the corporate objective function. European financial management, 7(3):297-317.
Murray, S. 2007. Bottom-line benefits special award corporate responsibility: Ethical concerns are a growing factor in staff motivation. Financial Times:11.
McWilliams, A., and D. Siegel. 2001. Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1):117-127.
Nimwegen, G. V., L. Bollen, H. Hassink, and T. Thijssens. 2008. A stakeholder perspective on mission statements: an international empirical study. International Journal of Organizational Analysis, 16(1/2):61-82.
Porter, M. E., and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard business review, 80(12):56-68.
Smith, N. C. 2003. Corporate social responsibility: Whether or how? California management review, 45(4):52-76.
Sims, R. L., and T. L. Keon. 1997. Ethical work climate as a factor in the development of person-organization fit. Journal of Business Ethics, 16(11):1095-1105.
Sprinkle, G. B., and L. A. Maines. 2010. The benefits and costs of corporate social responsibility. Business Horizons, 53(5):445-453.
Wal-Mart. 2006. Wal-Mart launches 5-year plan to reduce packaging. Retrieved from https://news.walmart.com/news-archive/2006/09/22/wal-mart-launches-5-year-plan-to-reduce-packaging.
Watson, L. 2015. Corporate social responsibility research in accounting. Journal of Accounting Literature, 34:1-16.
?
指導教授 陳建中 審核日期 2018-7-25
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明