企業社會責任揭露與網頁呈現對企業財務績效之關聯性

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姓名

張庭瑋(Ting-Wei Chang) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

企業社會責任揭露與網頁呈現對企業財務績效之關聯性
(The Disclosure of Corporate Social Responsibility and Its Website Presentation on Corporate Financial Performance)

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至系統瀏覽論文 ( 永不開放)

摘要(中)

先前文獻探討企業社會責任對企業之財務績效之結果,並未有定論。本篇考量網路財務報導之因素,重新檢視企業社會責任對企業之財務績效。本篇研究目的為(1)檢視企業社會責任對企業之財務績效,及(2)網路呈現企業社會責任之結果對企業之財務績效之關聯性。本篇研究使用內容分析法,檢視 2015 年台灣上市公司發佈企業社會責任報告書,及各公司網站呈現企業社會責任。實證結果發現, 揭露企業社會責任之多寡,不會影響公司績效;然而,本篇研究發現網站呈現企業社會責任和財務績效產生正向之影響。

摘要(英)

Previous literature of the relation between corporate social responsibility (CSR) and financial performance has inconsistent results. Considering the effect of Internet Financial Reporting (IFR), I re-examine the association between corporate social responsibility and corporate financial performance. The purpose of this study is to (1) investigate the relationship between CSR and financial performance, and (2) the relationship between presentation of websites on CSR and financial performance. Using content analysis method to examine CSR reporting of listing company in Taiwan and their websites. The finding shows that the disclosure of CSR does not have impact on financial performance. However, I find that the presentation of website on CSR is positively associated with financial performance.

關鍵字(中)

★ 企業社會責任
★ 網頁呈現
★ 公司績效

關鍵字(英)

★ Corporate Social Responsibility
★ Website presentation
★ Corporate Financial Performance

論文目次

中文摘要 i
英文摘要 ii
目錄 iii
表目錄 iv
一前言 1
二文獻探討與研究假說 4
2-1企業社會責任 4
2-2企業社會責任與公司績效之關聯性 5
2-3網路財務報導 7
2-4研究假說 9
三研究方法 10
3-1樣本選取與資料來源 10
3-2研究變數與衡量 10
3-3實證模型 17
3-4控制變數 18
四實證結果分析 18
4-1敘述性統計 18
4-2Pearson 相關係數 20
4-3迴歸實證結果 22
4-4穩健性測試 23
五結論 24
六參考文獻 27
附錄ㄧ 30

參考文獻

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指導教授

顏如君(Ju-Chun Yen)

審核日期

2017-7-10

推文