| DC 欄位 |
值 |
語言 |
| DC.contributor | 企業管理學系 | zh_TW |
| DC.creator | 黃勁中 | zh_TW |
| DC.creator | Jin-Jhong Huang | en_US |
| dc.date.accessioned | 2019-7-29T07:39:07Z | |
| dc.date.available | 2019-7-29T07:39:07Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=106421060 | |
| dc.contributor.department | 企業管理學系 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 近年來，越來越多企業著重於企業社會責任的活動。綜觀全球主要經濟體國家的發展概況，藉由立法推動企業社會責任的國家日益增加，各國政府促進國內企業履行企業社會責任已是不可逆的趨勢，當中尤以亞太地區為其中之翹楚，我國在前年有發布企業社會責任報告書的公司已超過37%。過去的學者對於企業社會責任如何影響公司的財務業績和非財務業績都有許多著墨，然而也有些學者持保留態度。有些學者提出企業社會責任具有類似保險的效果，透過這個概念，本研究旨在探討公司實施企業社會責任的相關因素，企業是否在財務限制低的當下，較有足夠的能力多投資資金於企業社會責任。文章中以現金股利和庫藏股買回作為企業財務限制是否較低的衡量指標，實證結果發現企業的現金股利發放越多，企業社會責任表現越佳；庫藏股買回則未有明顯關聯。並進一步探討企業社會責任與未來股價的關聯，結果顯示，員工關係構面的企業社會責任表現對於未來股價最具有正向影響，而多樣性構面的迴歸配適度則最高。 | zh_TW |
| dc.description.abstract | Recently, more and more companies around the world have focused on corporate social responsibility activities. Since corporate social responsibility were promoted by more and more governments in countries, it is inevitable for governments to promote corporate social responsibility. The kind of trend is particularly high in the Asia-Pacific region. In the past year, there are more than 37% of companies that issued corporate social responsibility reports in Taiwan.
Many researchers had researched about how corporate social responsibility affects the company′s financial performance and non-financial performance. But some researchers have different opinion. Besides, some researchers said that corporate social responsibility has the effect of insurance. Through this concept, this study aims to explore the relevant factors of the company′s implementation of corporate social responsibility. When the financial restrictions are low, whether the company has sufficient ability to invest more funds in corporate social responsibility. The cash dividends and share repurchases are used as the measure of corporate financial performance. The empirical results show that the more cash dividends are issued, the better the corporate social responsibility performance. The treasury stocks are not clearly related. Also, this study also research the relationship between corporate social responsibility and stock price. The empirical results show that the corporate social responsibility performance of employee relationship has the most positive impact on stock price, and diversity has the best goodness of fit.
| en_US |
| DC.subject | 企業社會責任 | zh_TW |
| DC.subject | 財務限制 | zh_TW |
| DC.subject | 現金股利 | zh_TW |
| DC.subject | 庫藏股買回 | zh_TW |
| DC.subject | Corporate social responsibility | en_US |
| DC.subject | Financial constraints | en_US |
| DC.subject | Cash dividends | en_US |
| DC.subject | Share repurchases | en_US |
| DC.title | 公司財務限制與企業社會責任之關聯-以現金股利及庫藏股買回為指標 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | The influence of financial constraints on corporate social responsibility-using cash dividends and share repurchases as indicators | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |