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題名 顧客集中度與工作場所安全之關聯性：論ESG表現之影響
The Association between Customer Concentration and Workplace Safety: The Impact of ESG Performance
作者 郭佩璇
Kuo, Pei-Hsuan
貢獻者 李佳玲
郭佩璇
Kuo, Pei-Hsuan
關鍵詞 顧客集中度
主要顧客
ESG
工作場所安全
Customer concentration
Main customer
ESG
Workplace safety
日期 2024
上傳時間 5-Aug-2024 12:20:50 (UTC+8)
摘要 為追求獲利，公司往往會忽視對員工工作場所安全的重視，因而使得工安意外頻傳。近年受到人權及永續經營意識崛起的影響，公司不得不著手於改善其工作場所安全，以維持聲譽及留住員工，然而，外界仍對公司的自發性行為，是否能真正有效提升其工作場所安全存有疑慮。是以，本研究將基於顧客集中度會促使公司進行風險平衡及永續經營的論點，探討主要顧客對公司工作場所安全的關聯性，以及公司的ESG表現對前述關係的影響，以緩解外界的擔憂。 本研究實證結果表明，顧客集中度愈高，會降低員工失能傷害的發生，使得公司的工作場所愈安全；其次，當公司的ESG表現愈好，會減弱顧客集中度與失能傷害發生的負相關，意即當公司自發性的落實ESG措施時，公司的工作場所傷害情事便會減少，因而降低顧客集中度對其工作場所安全的增量影響。
In order to pursuit profitability, companies often neglect their employees’ workplace safety, resulting in a high incidence of workplace accidents. In recent years, due to the rise of human rights and sustainability awareness, companies have been forced to improve their workplace safety to maintain their reputation and retain employees. However, there are still doubts about whether the spontaneous behavior of companies can be truly effective in improving the workplace safety. Therefore, based on the argument that customer concentration leads to risk-balancing and sustainability, this study will examine the relevance of major customers to a company’ s workplace safety and the impact of a company’ s ESG performance on the aforementioned relationship to alleviate the concerns. The results of this study show that higher customer concentration reduces the incidence of employees’ incapacitating injuries, making a company's workplace safer. Secondly, when a company’ s ESG performance is better, it will weaken the negative relationship between customer concentration and the incidence of incapacitating injuries, meaning that when a company voluntarily implements ESG initiatives, its workplace injuries will be decreased. Thus, the incremental impact of customer concentration on workplace safety is reduced.
參考文獻 Barnett, M. L. 2007. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review, 32(3): 794-816. Basnyat, S., and Lao, C. S. C. 2019. Employees’ perceptions on the relationship between human resource management practices and employee turnover: A qualitative study. Employee Relations: The International Journal, 42(2): 453-470. Bowen, R. M., DuCharme, L., and Shores, D. 1995. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics, 20(3): 255-295. Bradley, D., Mao, C. X., and Zhang, C. 2022. Does analyst coverage affect workplace safety? Management Science, 68(5): 3464-3487. Bradley, D., Mao, C. X., and Zhang, C. 2023. Do corporate taxes affect employee welfare? Evidence from workplace safety. Journal of Accounting and Public Policy, 42(4), 107112. Brav, A., Jiang, W., and Kim, H. 2010. Hedge fund activism: A review. Foundations and Trends in Finance, 4(3): 185-246. Burke, J. J. 2022. Do boards take environmental, social, and governance issues seriously? Evidence from media coverage and CEO dismissals. Journal of Business Ethics, 176: 647-671. Campello, M., and Gao, J. 2017. Customer concentration and loan contract terms. Journal of Financial Economics, 123(1): 108-136. Caskey, J., and Ozel, N. B. 2017. Earnings expectations and employee safety. Journal of Accounting & Economics, 63(1): 121-141. Chami, R., Cosimano, T. F., and Fullenkamp, C. 2002. Managing ethical risk: How investing in ethics adds value. Journal of Banking & Finance, 26(9): 1697-1718. Chen, G., Tian, X. S., and Yu, M. 2022. Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies. Journal of Accounting and Economics, 74(1), 101490. Cheng, X., Guldiken, O., and Shi, W. 2023. Geographic concentration of institutional blockholders and workplace safety violations. Journal of Business Ethics, 186(3): 593-613. Cloutier, O., Felusiak, L., Hill, C., and Pemberton-Jones, E. J. 2015. The importance of developing strategies for employee retention. Journal of Leadership, Accountability & Ethics, 12(2): 199-129. Cohn, J. B., and Wardlaw, M. I. 2016. Financing constraints and workplace safety. The Journal of Finance, 71(5): 2017-2058. Coleman, L. 2011. Losses from failure of stakeholder sensitive processes: Financial consequences for large US companies from breakdowns in product, environmental, and accounting standards. Journal of Business Ethics, 98: 247-258. Crawford, S., Huang, Y., Li, N., and Yang, Z. 2020. Customer concentration and public disclosure: Evidence from management earnings and sales forecasts. Contemporary Accounting Research, 37(1): 131-159. Dai, Y., Tong, X., and Wang, L. 2022. Workplace safety accident, employee treatment, and firm value: Evidence from China. Economic Modelling, 115, 105960. Das, B. L., and Baruah, M. 2013. Employee retention: A review of literature. Journal of Business and Management, 14(2): 8-16. Dhaliwal, D., Judd, J. S., Serfling, M., and Shaikh, S. 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics, 61(1): 23-48. Do, T. K., Huang, H. H., and Le, A. T. 2023. Customer concentration and stock liquidity. Journal of Banking & Finance, 154, 106935. Friedman, H. L., and Heinle, M. S. 2020. Interested intermediaries. Working paper. Friedman, M. 1970. A theoretical framework for monetary analysis. Journal of Political Economy, 78(2): 193-238. Haga, J., Huhtamäki, F., and Sundvik, D. 2022. Ruthless exploiters or ethical guardians of the workforce? Powerful CEOs and their impact on workplace safety and health. Journal of Business Ethics, 177(3): 641-663. Hope, O. K., Wang, D., Yue, H., and Zhao, J. 2022. Information quality and workplace safety. Journal of Management Accounting Research, 34(1): 133-162. Huang, D. Z. 2021. Environmental, social and governance (ESG) activity and firm performance: A review and consolidation. Accounting & Finance, 61(1): 335-360. Huang, Y. H., Sinclair, R. R., Lee, J., McFadden, A. C., Cheung, J. H., and Murphy, L. A. 2018. Does talking the talk matter? Effects of supervisor safety communication and safety climate on long-haul truckers’ safety performance. Accident analysis & prevention, 117: 357-367. Hui, K. W., Klasa, S., and Yeung, P. E. 2012. Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics, 53(1-2): 115-135. Irvine, P. J., Park, S. S., and Yıldızhan, Ç. 2016. Customer-base concentration, profitability, and the relationship life cycle. The Accounting Review, 91(3): 883-906. Jensen, M. C. and Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4): 305-360. Kalwani, M. U., and N. Narayandas. 1995. Long-term manufacturer-supplier relationships: Do they pay off for supplier firms? Journal of Marketing, 59(1): 1-16. Kniesner, T. J., and J. D. Leeth. 2014. Regulating occupational and product risks. Handbook of the Economics of Risk and Uncertainty, 493-600. Amsterdam, The Netherlands: Elsevier. Lamont, O. 1997. Cash flow and investment: Evidence from internal capital markets. The Journal of Finance, 52(1): 83-109. Lee, C. C., Luppi, J. L., Simmons, T., Tran, B., and Zhang, R. 2023. Examining the Impacts of ESG on Employee Retention: A Study of Generational Differences. Journal of Business & Management, 29(1): 1-22. Patatoukas, P. N. 2012. Customer-base concentration: Implications for firm performance and capital markets. The Accounting Review, 87 (2): 363-392. Raman, K., and Shahrur, H. 2008. Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review, 83(4): 1041-1081. Rauh, J. D. 2006. Investment and financing constraints: Evidence from the funding of corporate pension plans. The Journal of Finance, 61(1): 33-71. Scherer, F. M. 1970. Industrial Market Structure and Economic Performance. Chicago, Rand McNally. Shi, W., Xia, C., and Meyer-Doyle, P. 2022. Institutional investor activism and employee safety: The role of activist and board political ideology. Organization Science, 33(6): 2404-2420. Wu, X., Li, Y., and Yu, Y. 2023. CEO inside debt and employee workplace safety. Journal of Business Ethics, 182(1): 159-175. Yang, Z. 2017. Customer concentration, relationship, and debt contracting. Journal of Applied Accounting Research, 18(2): 185-207.
描述 碩士
國立政治大學
會計學系
111353010
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353010
資料類型 thesis
dc.contributor.advisor 李佳玲zh_TW
dc.contributor.author (Authors) 郭佩璇zh_TW
dc.contributor.author (Authors) Kuo, Pei-Hsuanen_US
dc.creator (作者) 郭佩璇zh_TW
dc.creator (作者) Kuo, Pei-Hsuanen_US
dc.date (日期) 2024en_US
dc.date.accessioned 5-Aug-2024 12:20:50 (UTC+8)-
dc.date.available 5-Aug-2024 12:20:50 (UTC+8)-
dc.date.issued (上傳時間) 5-Aug-2024 12:20:50 (UTC+8)-
dc.identifier (Other Identifiers) G0111353010en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152481-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 111353010zh_TW
dc.description.abstract (摘要) 為追求獲利，公司往往會忽視對員工工作場所安全的重視，因而使得工安意外頻傳。近年受到人權及永續經營意識崛起的影響，公司不得不著手於改善其工作場所安全，以維持聲譽及留住員工，然而，外界仍對公司的自發性行為，是否能真正有效提升其工作場所安全存有疑慮。是以，本研究將基於顧客集中度會促使公司進行風險平衡及永續經營的論點，探討主要顧客對公司工作場所安全的關聯性，以及公司的ESG表現對前述關係的影響，以緩解外界的擔憂。 本研究實證結果表明，顧客集中度愈高，會降低員工失能傷害的發生，使得公司的工作場所愈安全；其次，當公司的ESG表現愈好，會減弱顧客集中度與失能傷害發生的負相關，意即當公司自發性的落實ESG措施時，公司的工作場所傷害情事便會減少，因而降低顧客集中度對其工作場所安全的增量影響。zh_TW
dc.description.abstract (摘要) In order to pursuit profitability, companies often neglect their employees’ workplace safety, resulting in a high incidence of workplace accidents. In recent years, due to the rise of human rights and sustainability awareness, companies have been forced to improve their workplace safety to maintain their reputation and retain employees. However, there are still doubts about whether the spontaneous behavior of companies can be truly effective in improving the workplace safety. Therefore, based on the argument that customer concentration leads to risk-balancing and sustainability, this study will examine the relevance of major customers to a company’ s workplace safety and the impact of a company’ s ESG performance on the aforementioned relationship to alleviate the concerns. The results of this study show that higher customer concentration reduces the incidence of employees’ incapacitating injuries, making a company's workplace safer. Secondly, when a company’ s ESG performance is better, it will weaken the negative relationship between customer concentration and the incidence of incapacitating injuries, meaning that when a company voluntarily implements ESG initiatives, its workplace injuries will be decreased. Thus, the incremental impact of customer concentration on workplace safety is reduced.en_US
dc.description.tableofcontents 壹、緒論 1 一、研究背景及動機 1 二、研究目的及問題 4 三、研究架構及流程 5 貳、文獻回顧與假說發展 7 一、顧客集中度與工作場所安全之關聯 7 二、公司ESG表現與顧客集中度及工作場所安全之關聯 9 參、研究方法 11 一、研究樣本與資料來源 11 二、變數衡量 13 三、實證模型 17 肆、實證結果與分析 18 一、敘述性統計 18 二、相關係數分析 20 三、主要模型之實證結果 22 四、穩健性測試 25 伍、結論 35 一、研究結論 35 二、研究貢獻 36 三、研究限制 37 四、研究建議 38 參考文獻 40 附錄、變數定義表 44zh_TW
dc.format.extent 1616664 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353010en_US
dc.subject (關鍵詞) 顧客集中度zh_TW
dc.subject (關鍵詞) 主要顧客zh_TW
dc.subject (關鍵詞) ESGzh_TW
dc.subject (關鍵詞) 工作場所安全zh_TW
dc.subject (關鍵詞) Customer concentrationen_US
dc.subject (關鍵詞) Main customeren_US
dc.subject (關鍵詞) ESGen_US
dc.subject (關鍵詞) Workplace safetyen_US
dc.title (題名) 顧客集中度與工作場所安全之關聯性：論ESG表現之影響zh_TW
dc.title (題名) The Association between Customer Concentration and Workplace Safety: The Impact of ESG Performanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Barnett, M. L. 2007. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review, 32(3): 794-816. Basnyat, S., and Lao, C. S. C. 2019. Employees’ perceptions on the relationship between human resource management practices and employee turnover: A qualitative study. Employee Relations: The International Journal, 42(2): 453-470. Bowen, R. M., DuCharme, L., and Shores, D. 1995. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics, 20(3): 255-295. Bradley, D., Mao, C. X., and Zhang, C. 2022. Does analyst coverage affect workplace safety? Management Science, 68(5): 3464-3487. Bradley, D., Mao, C. X., and Zhang, C. 2023. Do corporate taxes affect employee welfare? Evidence from workplace safety. Journal of Accounting and Public Policy, 42(4), 107112. Brav, A., Jiang, W., and Kim, H. 2010. Hedge fund activism: A review. Foundations and Trends in Finance, 4(3): 185-246. Burke, J. J. 2022. Do boards take environmental, social, and governance issues seriously? Evidence from media coverage and CEO dismissals. Journal of Business Ethics, 176: 647-671. Campello, M., and Gao, J. 2017. Customer concentration and loan contract terms. Journal of Financial Economics, 123(1): 108-136. Caskey, J., and Ozel, N. B. 2017. Earnings expectations and employee safety. Journal of Accounting & Economics, 63(1): 121-141. Chami, R., Cosimano, T. F., and Fullenkamp, C. 2002. Managing ethical risk: How investing in ethics adds value. Journal of Banking & Finance, 26(9): 1697-1718. Chen, G., Tian, X. S., and Yu, M. 2022. Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies. Journal of Accounting and Economics, 74(1), 101490. Cheng, X., Guldiken, O., and Shi, W. 2023. Geographic concentration of institutional blockholders and workplace safety violations. Journal of Business Ethics, 186(3): 593-613. Cloutier, O., Felusiak, L., Hill, C., and Pemberton-Jones, E. J. 2015. The importance of developing strategies for employee retention. Journal of Leadership, Accountability & Ethics, 12(2): 199-129. Cohn, J. B., and Wardlaw, M. I. 2016. Financing constraints and workplace safety. The Journal of Finance, 71(5): 2017-2058. Coleman, L. 2011. Losses from failure of stakeholder sensitive processes: Financial consequences for large US companies from breakdowns in product, environmental, and accounting standards. Journal of Business Ethics, 98: 247-258. Crawford, S., Huang, Y., Li, N., and Yang, Z. 2020. Customer concentration and public disclosure: Evidence from management earnings and sales forecasts. Contemporary Accounting Research, 37(1): 131-159. Dai, Y., Tong, X., and Wang, L. 2022. Workplace safety accident, employee treatment, and firm value: Evidence from China. Economic Modelling, 115, 105960. Das, B. L., and Baruah, M. 2013. Employee retention: A review of literature. Journal of Business and Management, 14(2): 8-16. Dhaliwal, D., Judd, J. S., Serfling, M., and Shaikh, S. 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics, 61(1): 23-48. Do, T. K., Huang, H. H., and Le, A. T. 2023. Customer concentration and stock liquidity. Journal of Banking & Finance, 154, 106935. Friedman, H. L., and Heinle, M. S. 2020. Interested intermediaries. Working paper. Friedman, M. 1970. A theoretical framework for monetary analysis. Journal of Political Economy, 78(2): 193-238. Haga, J., Huhtamäki, F., and Sundvik, D. 2022. Ruthless exploiters or ethical guardians of the workforce? Powerful CEOs and their impact on workplace safety and health. Journal of Business Ethics, 177(3): 641-663. Hope, O. K., Wang, D., Yue, H., and Zhao, J. 2022. Information quality and workplace safety. Journal of Management Accounting Research, 34(1): 133-162. Huang, D. Z. 2021. Environmental, social and governance (ESG) activity and firm performance: A review and consolidation. Accounting & Finance, 61(1): 335-360. Huang, Y. H., Sinclair, R. R., Lee, J., McFadden, A. C., Cheung, J. H., and Murphy, L. A. 2018. Does talking the talk matter? Effects of supervisor safety communication and safety climate on long-haul truckers’ safety performance. Accident analysis & prevention, 117: 357-367. Hui, K. W., Klasa, S., and Yeung, P. E. 2012. Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics, 53(1-2): 115-135. Irvine, P. J., Park, S. S., and Yıldızhan, Ç. 2016. Customer-base concentration, profitability, and the relationship life cycle. The Accounting Review, 91(3): 883-906. Jensen, M. C. and Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4): 305-360. Kalwani, M. U., and N. Narayandas. 1995. Long-term manufacturer-supplier relationships: Do they pay off for supplier firms? Journal of Marketing, 59(1): 1-16. Kniesner, T. J., and J. D. Leeth. 2014. Regulating occupational and product risks. Handbook of the Economics of Risk and Uncertainty, 493-600. Amsterdam, The Netherlands: Elsevier. Lamont, O. 1997. Cash flow and investment: Evidence from internal capital markets. The Journal of Finance, 52(1): 83-109. Lee, C. C., Luppi, J. L., Simmons, T., Tran, B., and Zhang, R. 2023. Examining the Impacts of ESG on Employee Retention: A Study of Generational Differences. Journal of Business & Management, 29(1): 1-22. Patatoukas, P. N. 2012. Customer-base concentration: Implications for firm performance and capital markets. The Accounting Review, 87 (2): 363-392. Raman, K., and Shahrur, H. 2008. Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review, 83(4): 1041-1081. Rauh, J. D. 2006. Investment and financing constraints: Evidence from the funding of corporate pension plans. The Journal of Finance, 61(1): 33-71. Scherer, F. M. 1970. Industrial Market Structure and Economic Performance. Chicago, Rand McNally. Shi, W., Xia, C., and Meyer-Doyle, P. 2022. Institutional investor activism and employee safety: The role of activist and board political ideology. Organization Science, 33(6): 2404-2420. Wu, X., Li, Y., and Yu, Y. 2023. CEO inside debt and employee workplace safety. Journal of Business Ethics, 182(1): 159-175. Yang, Z. 2017. Customer concentration, relationship, and debt contracting. Journal of Applied Accounting Research, 18(2): 185-207.zh_TW