博碩士論文 105430016 詳細資訊




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姓名 洪慈嬣(Tzu-Ning Hung)  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
(The Impact of Corporate Social Responsibility Activities on the ROE, ROA and Stock Return: the Moderating Effects of Corporate Social Responsibility Vision)
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摘要(中) 企業社會責任之議題備受關注,為數眾多之研究主要在探討企業社會責任活動與財務績效之關聯性,但未有研究討論企業社會責任願景對此關聯之調節效果。本研究即以獲獎2007-2017年天下雜誌天下CSR企業公民獎TOP100年營收超過一百億以上之86家大型企業作為研究樣本,採用天下雜誌評估之企業社會責任績效衡量CSR活動之多寡,並以樣本公司網站之願景文字衡量企業社會責任願景,探討企業社會責任願景對企業社會責任活動與財務績效關聯之調節效果。研究結果顯示,CSR願景越高,CSR活動對股東權益報酬率、資產報酬率之影響越大。
摘要(英) The issue of corporate social responsibility has attracted much attention. A large number of studies are mainly focused on the relationship between corporate social responsibility activities and financial performance. However, there has been no study to discuss the moderating effect of the corporate social responsibility vision on this relationship.This study is based on a sample of 86 large-scale enterprises that have won more than 10 billion NT dollars in revenue in the Top 100 CSR Corporate Citizen Awards of the 2007-2017 CommonWealth Magazine, and uses the corporate social performance of these enterprises to measure the number of corporate social responsibility activities. This research investigates the moderating effect of corporate social responsibility vision on the relationship between corporate social responsibility activities and financial performance.The results of the study show that the higher the CSR vision is, the greater the impact of corporate social responsibility activities on ROE and ROA.
關鍵字(中) ★ 企業社會責任
★ 企業社會責任願景
★ 股東權益報酬率
★ 資產報酬率
★ 股價報酬率
關鍵字(英)
論文目次 中文摘要.........................................i
英文摘要.........................................ii
誌謝詞...........................................iii
目錄.............................................iv
表目錄.......................................... .vi
一、緒論.........................................1
二、文獻探討與假說發展............................4
2-1 策略性CSR活動與股東權益報酬率、資產報酬率......4
2-2 策略性CSR活動對股價報酬率之影響...............6
2-3 策略性CSR活動之衡量:以CSR願景為工具..........6
三、研究設計.....................................9
3-1 研究期間、樣本選取與資料來源..................9
3-2 變數衡量....................................10
3-2-1應變數—財務績效.............................10
3-2-2自變數—CSR活動..............................11
3-2-3調節變數—CSR願景............................12
3-2-4控制變數....................................13
3-3 研究模型....................................14
四、實證結果.....................................17
4-1 樣本與敘述統計分析...........................17
4-2 相關係數分析................................22
4-3 迴歸分析....................................24
4-4 額外分析:對會計績效成分之影響................27
五、結論與建議...................................30
5-1 研究結論與貢獻..............................30
5-2 研究限制與建議..............................31
參考文獻.........................................32
附錄一、2017天下雜誌企業公民獎問卷.................35
附錄二、CSR願景評分內容:舉例說明..................61
參考文獻 哈佛商業評論2017年4月號文章報導─使命連結獲利行不行?引用自https://www.hbrtaiwan.com/article_content_AR0006919.html。
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指導教授 陳建中 審核日期 2018-7-16
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