| dc.contributor.advisor | 屠美亞 | zh_TW |
| dc.contributor.author (Authors) | 陳姿伶 | zh_TW |
| dc.creator (作者) | 陳姿伶 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 18-Sep-2009 19:56:11 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 19:56:11 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 19:56:11 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096355032 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36849 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 企業管理研究所 | zh_TW |
| dc.description (描述) | 96355032 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要探討，企業社會責任這個議題，是否能跳脫傳統從企業道德﹝business ethics﹞的角度，以更實用性的思考，結合企業所最為關心的經濟利益考量，成功地說服企業用更主動積極的方式從事與企業社會責任相關的決策與投資活動。為了達成該研究目的，本研究採用由道瓊永續性北美指數2005-2007連續三年評選入榜的企業為研究標的，觀測其財務績效相關指標是否明顯優於其餘未入榜的企業。而在現今許多所有權與經營權分離的企業當中，如何成功地降低待理問題，使高階經理人能將組織長遠永續發展的目標結合自身利益，為股東與其他利害關係人帶來最大的利益是本研究第二個探討的議題。藉由分析S&P execucomp資料庫2005-2007年的資料，本研究從高階經理人的年度薪酬資料，去了解企業社會責任執行佳的企業是否在薪酬結構的設計上有不同的設計。資料分析結果顯示，連續三年評選進入道瓊永續性北美指數的企業，其公司成長性顯著優於未入榜的企業；而主要與企業短期績效表現連動的薪酬制度──紅利，其所佔比例越高，將誘使高階經理人挪用於其他能創造短期財務績效的投資活動，長遠來看，將不利於公司企業社會責任活動的執行與發展。 | zh_TW |
| dc.description.abstract (摘要) | The goal of this study is to examine whether business performance is affected by the adoption of practice included under the term of “Corporate Social Responsibility (CSR).”To achieve this goal, the relation between CSR and some accounting or market indicators are analyzed and the existence of significant difference in performance indicators between North American firms that have adopt CSR and others that have not is also examined. Besides, this study takes a further step to explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives. The Dow Jones Sustainability Index- North America is used for distinguishing firms that constantly comply with CSR practice for 3 years (2005-2007) from the rest. Empirical analysis supports the conclusion that differences in performance exist between firms that belong to the DJSI-North America (doing CSR good) and the rest (not doing CSR good). Moreover, the bonus of executive compensation has significant negative relationship with CSR. This finding implies that the compensation linking to short-term performance provides no incentives to executives for doing CSR which has long-term benefit for firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms. | en_US |
| dc.description.tableofcontents | 目次 1第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的 3第三節 研究架構 4第二章 文獻探討 5第一節 企業社會責任發展 5第二節 企業社會責任與企業財務績效表現 8第三節 代理問題與薪酬結構 15第四節 高階經理人薪酬結構與企業社會責任表現 18第三章 研究方法 19第一節 研究假說 19第二節 變數定義與測試模型 21第三節 資料來源與樣本篩選 25第四節 實證方法 27第四章 實證研究 29第一節 敘述性統計量分析 29第二節 邏輯斯迴歸分析 33第五章 結論與建議 41第一節 研究結論 41第二節 研究限制 44第三節 研究建議 45參考文獻 46 | zh_TW |
| dc.format.extent | 96388 bytes | - |
| dc.format.extent | 159337 bytes | - |
| dc.format.extent | 109796 bytes | - |
| dc.format.extent | 210334 bytes | - |
| dc.format.extent | 291216 bytes | - |
| dc.format.extent | 236611 bytes | - |
| dc.format.extent | 219399 bytes | - |
| dc.format.extent | 203314 bytes | - |
| dc.format.extent | 161003 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096355032 | en_US |
| dc.subject (關鍵詞) | 企業社會責任 | zh_TW |
| dc.subject (關鍵詞) | 財務績效 | zh_TW |
| dc.subject (關鍵詞) | 高階經理人薪酬結構 | zh_TW |
| dc.subject (關鍵詞) | CSR | en_US |
| dc.subject (關鍵詞) | financial performance | en_US |
| dc.subject (關鍵詞) | executive compensation | en_US |
| dc.title (題名) | 企業社會責任與企業財務績效、高階經理人薪酬結構之關聯性分析 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 郭方昇 (2000)，「企業社會責任對企業財務績效與投資組合績效之影響性分 析」，私立中原大學企業管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 康峰菁 (2003)，「企業社會責任、財務績效與盈餘管理之國際實證研究」，國 立台北大學合作經濟學所博士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林益宏 (2003) ，「企業社會責任、財務績效與研發支出之關聯性分析」，國立 台北大學合作經濟學所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林雅惠 (2005)，「台灣企業社會責任發展之現況研究」，國立台北科技大學環 境規劃與管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 柯如欣 (2007) ，「從利害關係人之意願與行為探討企業社會責任與企業財務績 效間之關聯性─國際實證研究」，國立台北大學合作經濟學所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 蔡智全 (2007) ，「企業社會責任的聲譽效果與價值對公司財務績效的影響」， 私立元智大學財經所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 宋智皓 (2006) ，「董監酬勞與公司治理之關聯性研究」，國立政治大學會計研 究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 王濟川、郭志剛 (2008)，《Logistic 迴歸模型－方法與應用》，五南文化事業機 構。 | zh_TW |
| dc.relation.reference (參考文獻) | Kaplan, R., and D. Norton. 1992. The balance scorecard－measures that drive | zh_TW |
| dc.relation.reference (參考文獻) | performance. Harvard Business Review 70 (January/February )：71-79. | zh_TW |
| dc.relation.reference (參考文獻) | Lewellen, Lorderer and K. Martin. 1987. Executive compensation contracts and | zh_TW |
| dc.relation.reference (參考文獻) | executive incentive problems: An empirical analysis. Journal of | zh_TW |
| dc.relation.reference (參考文獻) | Accounting and Economics 9: 287-310 | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial | zh_TW |
| dc.relation.reference (參考文獻) | behavior agency cost and ownership structure. Journal of Financial and | zh_TW |
| dc.relation.reference (參考文獻) | Economics 3: 305-360. | zh_TW |
| dc.relation.reference (參考文獻) | Meyer JW, Rowan B. (1977), “Institutionalized organizations：formal structure as myth and ceremony." American Journal of Sociology , 83, 340-363. | zh_TW |
| dc.relation.reference (參考文獻) | Thilo Goodall (2006), “Measuring Corporate Sustainability Performance and Its Impact on Corporate Financial Performance,” Applied Research in Environmental Economics, 51-74. | zh_TW |
| dc.relation.reference (參考文獻) | Juan Pineiro Chousa and Noelia Romero Castro (2006), “Integrating Sustainability Into Traditional Financial Analysis ,” Sustainability Accounting and Reporting, 83-108. | zh_TW |
| dc.relation.reference (參考文獻) | M. Victoria Lo´pez, Arminda Garcia and Lazaro Rodriguez (2007), “Sustainable Development and Corporate Performance：A Study Based on the Dow Jones Sustainability Index, ” Journal of Business Ethics, 75, 285-300. | zh_TW |
| dc.relation.reference (參考文獻) | Edward Nelling A Elizabeth Webb (2008), “Corporate social responsibility and financial performance: the "virtuous circle" ,” Review of Quantitative Finance and Accounting, 32, 285-300. | zh_TW |
| dc.relation.reference (參考文獻) | Peter A. Stanwick and Sarah D Stanwick, (1998), “ The Relationship Between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance：An Empirical Examination ,” Journal of Business Ethics, 17, 195-204. | zh_TW |
| dc.relation.reference (參考文獻) | Manuel Castelo Branco and Lu´cia Lima Rodrigues, (2006), “Corporate Social Responsibility and Resource-Based Perspectives ,” Journal of Business Ethics, 69, 111-132. | zh_TW |
| dc.relation.reference (參考文獻) | Scott Browne, (2003), “ Determinants of Corporate Social Performance：An Exploratory Investigation of Top Management Teams, CEO Compensation, And CEO Power,” Dissertation of Nova Southeast University. | zh_TW |
| dc.relation.reference (參考文獻) | The Sustainability Yearbook, 2006-2008, SAM Sustainable Asset Management | zh_TW |
| dc.relation.reference (參考文獻) | Smith, C. W. and R. L. Watts. 1992. The investment opportunity set and | zh_TW |
| dc.relation.reference (參考文獻) | corporate financing, dividend, and compensation policies. Journal of | zh_TW |
| dc.relation.reference (參考文獻) | Financial Economics 32: 263-292 | zh_TW |
| dc.relation.reference (參考文獻) | Stuart L,Hart and Mark B. Milstein (2003), “Creating Sustainable Value ,” Academy of Management Executive, 17, 56-69. | zh_TW |
| dc.relation.reference (參考文獻) | Sloan, R. G.. 1996. Do stock prices fully reflect information in accruals and cash | zh_TW |
| dc.relation.reference (參考文獻) | flows about future earnings?. The Accounting Review 71(July): 289-315. | zh_TW |
| dc.relation.reference (參考文獻) | Michael E. Porter and Mark R. Kramer (2006), “Strategy & Society：The Link Between Competitive Advantage and Corporate Social Responsibility ,” Harvard Business Review, December 2006 , 2-15. | zh_TW |
| dc.relation.reference (參考文獻) | Pratima Bansal (2005), “Evolving Sustainably：A Longitudinal Study of Corporate Sustainable Development,” Strategic Management Journal, 26, 197-218. | zh_TW |
| dc.relation.reference (參考文獻) | Watts, R. L., and J. L. Zimmerman，1978，Towards a positive theory of the | zh_TW |
| dc.relation.reference (參考文獻) | determination of accounting standards. The Accounting Review 53： | zh_TW |
| dc.relation.reference (參考文獻) | 112-134. | zh_TW |
