1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Theses
  5. Item

學術產出-Theses

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

  • No doi shows Citation Infomation
題名 企業社會責任與銀行成本效率之關係 ──兩階段資料包絡分析法
Does CSR influence the cost efficiency of banking industry? The data envelopment analysis
作者 黃旭寧
貢獻者 黃台心
黃旭寧
關鍵詞 規模效率
技術效率
成本效率
資料包絡分析
企業社會責任
Tobit迴歸模型
日期 2017
上傳時間 28-Aug-2017 11:28:04 (UTC+8)
摘要 本研究試圖了解銀行業承擔企業社會責任(CSR)的程度與其經營效率是否相關，使用兩階段的研究方法。第一階段經營效率的部分，運用資料包絡分析法(DEA)，評估從2010年至2014年，來自19個國家共114間銀行的經營績效。企業社會責任指標，根據英國道德投資研究服務公司(EIRIS)的問卷資料，轉換成分數，分數越高的銀行，從事企業社會責任的程度越深。第二階段用Tobit迴歸模型，探討第一階段求得之經營效率與企業社會責任參與程度之關聯。發現企業社會責任參與程度與技術效率及成本效率皆為正向關係，表示企業社會責任參與越高的銀行，對其技術效率及成本效率有著正向的幫助；而規模效率的部分則為負相關，推斷應為CSR投入之成本影響所致。
參考文獻 1. 林炳文. (2002). 臺灣地區商業銀行合併效率性之分析: 資料包絡分析法的應用. 台灣管理學刊, 1(2), 341-355.
2. 馬裕豐. (1993). 交通大學管理科學研究所碩士論文.
3. Adam, A. M., & Shavit, T. (2008). How can a ratings-based method for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from socially responsible investment indices to invest in CSR?. Journal of Business Ethics, 82(4), 899-905.
4. Aigner, D. J. (2006). Corporate Social Responsibility and the Bottom Line. Working Paper, Paul Merage School of Business, University of California, Irvine.
5. Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal, 28(2), 446-463.
6. Bagnoli, M., & Watts, S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics & Management Strategy, 12(3), 419-445.
7. Bancilhon, F., Maier, D., Sagiv, Y., & Ullman, J. D. (1985, June). Magic sets and other strange ways to implement logic programs. In Proceedings of the fifth ACM SIGACT-SIGMOD symposium on Principles of database systems (pp. 1-15). ACM.
8. Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7-45.
9. Bonin, J. P., Hasan, I., & Wachtel, P. (2005). Bank performance, efficiency and ownership in transition countries. Journal of banking & finance, 29(1), 31-53.
10. Chen, T. Y., & Yeh, T. L. (2000). A measurement of bank efficiency, ownership and productivity changes in Taiwan. Service Industries Journal, 20(1), 95-109.
11. Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23.
12. Drake, L., & Hall, M. J. (2003). Efficiency in Japanese banking: An empirical analysis. Journal of Banking & Finance, 27(5), 891-917.
13. Drake, L., Hall, M. J., & Simper, R. (2006). The impact of macroeconomic and regulatory factors on bank efficiency: A non-parametric analysis of Hong Kong’s banking system. Journal of Banking & Finance, 30(5), 1443-1466
14. Edmans, A. (2011). Does the stock market fully value intangibles? Employee satisfaction and equity prices. Journal of Financial economics, 101(3), 621-640.
15. El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406.
16. Fombrun, C., & Shanley, M. (1990). What`s in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
17. Friedman, M. (2007). The social responsibility of business is to increase its profits. Corporate ethics and corporate governance, 173-178.
18. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
19. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
20. Henderson, A. T., & Mapp, K. L. (2002). A New Wave of Evidence: The Impact of School, Family, and Community Connections on Student Achievement. Annual Synthesis 2002. National Center for Family and Community Connections with Schools.
21. Henderson, D. (2001). Misguided virtue: False notions of corporate social responsibility. New Zealand Business Roundtable.
22. Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
23. Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review, 20(2), 404-437.
24. Miller, S. M., & Noulas, A. G. (1996). The technical efficiency of large bank production. Journal of Banking & Finance, 20(3), 495-509.
25. Moody-Stuart, M. (1999). Foreword (supplement), Responsible business. Financial Times, 2.
26. Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
27. Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441.
28. Rupp, D. E., Ganapathi, J., Aguilera, R. V., & Williams, C. A. (2006). Employee reactions to corporate social responsibility: An organizational justice framework. Journal of organizational Behavior, 27(4), 537-543.
29. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal, 40(3), 534-559.
30. Sherman, H. D., & Gold, F. (1985). Bank branch operating efficiency: Evaluation with data envelopment analysis. Journal of banking & finance, 9(2), 297-315.
31. Staub, R. B., e Souza, G. D. S., & Tabak, B. M. (2010). Evolution of bank efficiency in Brazil: A DEA approach. European journal of operational research, 202(1), 204-213.
32. Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557.
33. Wright, P., & Ferris, S. P. (1997). Agency conflict and corporate strategy: The effect of divestment on corporate value. Strategic management journal, 77-83.
34. Wu, M. W., & Shen, C. H. (2013). Corporate social responsibility in the banking industry: Motives and financial performance. Journal of Banking & Finance, 37(9), 3529-3547.
35. Yue, P. (1992). Data envelopment analysis and commercial bank performance: a primer with applications to Missouri banks. IC² Institute Articles.
描述 碩士
國立政治大學
金融學系
104352024
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104352024
資料類型 thesis
dc.contributor.advisor 黃台心zh_TW
dc.contributor.author (Authors) 黃旭寧zh_TW
dc.creator (作者) 黃旭寧zh_TW
dc.date (日期) 2017en_US
dc.date.accessioned 28-Aug-2017 11:28:04 (UTC+8)-
dc.date.available 28-Aug-2017 11:28:04 (UTC+8)-
dc.date.issued (上傳時間) 28-Aug-2017 11:28:04 (UTC+8)-
dc.identifier (Other Identifiers) G0104352024en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/112161-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 金融學系zh_TW
dc.description (描述) 104352024zh_TW
dc.description.abstract (摘要) 本研究試圖了解銀行業承擔企業社會責任(CSR)的程度與其經營效率是否相關，使用兩階段的研究方法。第一階段經營效率的部分，運用資料包絡分析法(DEA)，評估從2010年至2014年，來自19個國家共114間銀行的經營績效。企業社會責任指標，根據英國道德投資研究服務公司(EIRIS)的問卷資料，轉換成分數，分數越高的銀行，從事企業社會責任的程度越深。第二階段用Tobit迴歸模型，探討第一階段求得之經營效率與企業社會責任參與程度之關聯。發現企業社會責任參與程度與技術效率及成本效率皆為正向關係，表示企業社會責任參與越高的銀行，對其技術效率及成本效率有著正向的幫助；而規模效率的部分則為負相關，推斷應為CSR投入之成本影響所致。zh_TW
dc.description.tableofcontents 第一章 緒論
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究方法 3
第四節 研究流程與架構 5
第二章 文獻回顧
第一節 銀行業經營效率相關文獻 6
第二節 企業社會責任相關文獻 7
第三章 研究方法與資料說明
第一節 資料包絡分析法介紹 10
第二節 投入產出變數定義與說明 14
第三節 銀行業社會責任參與程度評估方式說明 17
第四節 Tobit截斷迴歸模型介紹 17
第五節 解釋變數定義與說明 19
第四章 實證結果與分析
第一節 經營效率比較 22
第二節 Tobit回歸分析 31
第五章 結論與建議
第一節 研究結論 38
第二節 對於後續研究者建議 39
參考文獻		zh_TW
dc.format.extent 766015 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104352024en_US
dc.subject (關鍵詞) 規模效率zh_TW
dc.subject (關鍵詞) 技術效率zh_TW
dc.subject (關鍵詞) 成本效率zh_TW
dc.subject (關鍵詞) 資料包絡分析zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) Tobit迴歸模型zh_TW
dc.title (題名) 企業社會責任與銀行成本效率之關係 ──兩階段資料包絡分析法zh_TW
dc.title (題名) Does CSR influence the cost efficiency of banking industry? The data envelopment analysisen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. 林炳文. (2002). 臺灣地區商業銀行合併效率性之分析: 資料包絡分析法的應用. 台灣管理學刊, 1(2), 341-355.
2. 馬裕豐. (1993). 交通大學管理科學研究所碩士論文.
3. Adam, A. M., & Shavit, T. (2008). How can a ratings-based method for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from socially responsible investment indices to invest in CSR?. Journal of Business Ethics, 82(4), 899-905.
4. Aigner, D. J. (2006). Corporate Social Responsibility and the Bottom Line. Working Paper, Paul Merage School of Business, University of California, Irvine.
5. Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal, 28(2), 446-463.
6. Bagnoli, M., & Watts, S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics & Management Strategy, 12(3), 419-445.
7. Bancilhon, F., Maier, D., Sagiv, Y., & Ullman, J. D. (1985, June). Magic sets and other strange ways to implement logic programs. In Proceedings of the fifth ACM SIGACT-SIGMOD symposium on Principles of database systems (pp. 1-15). ACM.
8. Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7-45.
9. Bonin, J. P., Hasan, I., & Wachtel, P. (2005). Bank performance, efficiency and ownership in transition countries. Journal of banking & finance, 29(1), 31-53.
10. Chen, T. Y., & Yeh, T. L. (2000). A measurement of bank efficiency, ownership and productivity changes in Taiwan. Service Industries Journal, 20(1), 95-109.
11. Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23.
12. Drake, L., & Hall, M. J. (2003). Efficiency in Japanese banking: An empirical analysis. Journal of Banking & Finance, 27(5), 891-917.
13. Drake, L., Hall, M. J., & Simper, R. (2006). The impact of macroeconomic and regulatory factors on bank efficiency: A non-parametric analysis of Hong Kong’s banking system. Journal of Banking & Finance, 30(5), 1443-1466
14. Edmans, A. (2011). Does the stock market fully value intangibles? Employee satisfaction and equity prices. Journal of Financial economics, 101(3), 621-640.
15. El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406.
16. Fombrun, C., & Shanley, M. (1990). What`s in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
17. Friedman, M. (2007). The social responsibility of business is to increase its profits. Corporate ethics and corporate governance, 173-178.
18. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
19. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
20. Henderson, A. T., & Mapp, K. L. (2002). A New Wave of Evidence: The Impact of School, Family, and Community Connections on Student Achievement. Annual Synthesis 2002. National Center for Family and Community Connections with Schools.
21. Henderson, D. (2001). Misguided virtue: False notions of corporate social responsibility. New Zealand Business Roundtable.
22. Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
23. Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review, 20(2), 404-437.
24. Miller, S. M., & Noulas, A. G. (1996). The technical efficiency of large bank production. Journal of Banking & Finance, 20(3), 495-509.
25. Moody-Stuart, M. (1999). Foreword (supplement), Responsible business. Financial Times, 2.
26. Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
27. Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441.
28. Rupp, D. E., Ganapathi, J., Aguilera, R. V., & Williams, C. A. (2006). Employee reactions to corporate social responsibility: An organizational justice framework. Journal of organizational Behavior, 27(4), 537-543.
29. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal, 40(3), 534-559.
30. Sherman, H. D., & Gold, F. (1985). Bank branch operating efficiency: Evaluation with data envelopment analysis. Journal of banking & finance, 9(2), 297-315.
31. Staub, R. B., e Souza, G. D. S., & Tabak, B. M. (2010). Evolution of bank efficiency in Brazil: A DEA approach. European journal of operational research, 202(1), 204-213.
32. Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557.
33. Wright, P., & Ferris, S. P. (1997). Agency conflict and corporate strategy: The effect of divestment on corporate value. Strategic management journal, 77-83.
34. Wu, M. W., & Shen, C. H. (2013). Corporate social responsibility in the banking industry: Motives and financial performance. Journal of Banking & Finance, 37(9), 3529-3547.
35. Yue, P. (1992). Data envelopment analysis and commercial bank performance: a primer with applications to Missouri banks. IC² Institute Articles.		zh_TW