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姓名 管姿婷(Tzu-Ting Kuan)  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)
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摘要(中) 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。
摘要(英) 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.
關鍵字(中) ★ 企業社會責任績效
★ 財務績效
★ 董監事責任險
關鍵字(英) ★ Corporate Social Performance
★ Corporate Finance Performance
★ Directors′ and Officers′ Liability Insurance
論文目次 目錄

摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 iv
壹、緒論 1
貳、文獻探討與假說發展 6
一、董監事責任險的價值與成本 6
二、企業社會責任績效與財務績效 9
三、董監事責任險在企業社會責任績效與財務績效所扮演的角色 12
四、假說推論 14
參、變數、模型、公司樣本與資料 17
一、樣本選取及資料來源 17
二、實證模型 17
肆、敘述實證結果 22
一、敘述性統計及相關係數 22
二、實證結果 26
三、敏感性測試 29
1.其他財務績效衡量指標 29
2. 控制自願性投保之影響 32
伍、結論、研究限制及建議 34
參考文獻 36

表目錄
表 1 樣本選取 17
表 2 企業社會責任評分 18
表 3 敘述性統計量 23
表 4 Pearson相關係數分析 25
表 5 迴歸分析結果 28
表 6 ROA迴歸分析結果 30
表 7 ROIC迴歸分析結果 31
表 8 控制自願性投保迴歸分析結果 33
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指導教授 劉乃熒(Nai-Yng Liu) 審核日期 2023-12-25
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