| 摘要(英) |
Due to the increasingly serious phenomenon of global warming, this study explores the lack of response in the market when there are unexpected changes in temperature. Although people are usually doing to reduce carbon emissions, because the situation is not yet urgent, people will not be very active to do carbon emission reduction. When the temperature change is not expected, people will realize that if they do not pay attention to the environment will lead to a serious ecological crisis, and strengthen the carbon emission reduction activities, this behavior is based on people′s interpretation of the information will be less responsive to the situation, and the capital market also has a lack of response to this information, investors in different degrees of temperature change will have different response coefficients, the temperature change is not expected when the market The market is aware of the urgency of global warming and expects companies to actively engage in carbon emission reduction behavior. The study period is from 2016 to 2020, taking Taiwan listed OTC companies as a sample, and conducting an empirical analysis by regression. The empirical results show that there is a negative relationship between the number of female directors in companies and the change in carbon emissions, and the unanticipated temperature change has a moderating effect. Enterprises with more female directors will be more active in carbon emission reduction behaviors, and under the moderating effect, the carbon emission reduction behaviors of enterprises will be more positively reflected in their enterprise value. |
| 參考文獻 |
一、中文文獻
顏月珠，2003，商用統計學（四版），臺北：三民書局。
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