企業社會責任績效對於財務績效影響:以董監事責任險作為調節變數;The moderating effect of directors′ and officers′ liability insurance on the relationship between corporate social performance and corporate financial performance

NCU Institutional Repository > 管理學院 > 會計研究所 > 博碩士論文 > Item 987654321/93526

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题名:	企業社會責任績效對於財務績效影響:以董監事責任險作為調節變數;The moderating effect of directors′ and officers′ liability insurance on the relationship between corporate social performance and corporate financial performance
作者:	管姿婷;Kuan, Tzu-Ting
贡献者:	會計研究所
关键词:	企業社會責任績效;財務績效;董監事責任險;Corporate Social Performance;Corporate Finance Performance;Directors′ and Officers′ Liability Insurance
日期:	2023-12-25
上传时间:	2024-03-05 17:42:29 (UTC+8)
出版者:	國立中央大學
摘要:	摘要本研究探討董監事責任險對於企業社會責任績效與財務績效關係的調節效果。以2015年至2021年於台灣經濟新報資料庫(TEJ)之上市櫃公司為研究對象，財務績效指標使用ROE、ROA與ROIC衡量，實證結果發現：(1)董監事責任險投保金額越高及投保家數越多會弱化企業社會責任績效與財務績效關係(2)投保董監事責任險及投保外商保險公司對於企業社會責任績效與財務績效關係沒有影響。 ;ABSTRACT This study explores the moderating effect of directors′ and officers′ liability insurance (D&O) on the relationship between corporate social performance and corporate finance performance. Using public-listed companies in Taiwan during 2015 to 2021 as the research sample, using ROE, ROA and ROIC as corporate financial performance measurement. The empirical results found that the higher the insured amount of D&O insurance and the more the number of insured insurance companies weakened the relationship between corporate social performance and corporate finance performance. Insuring the D&O insurance and insuring the foreign insurance companies did not affect the relationship between corporate social performance and corporate finance performance.
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