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題名 企業社會責任與盈餘管理以及董事會持股比之關聯性
Connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment作者 林子評
Lin, Zih Ping貢獻者 郭弘卿
林子評
Lin, Zih Ping關鍵詞 企業社會責任
盈餘管理
董事會持股比
Corporate Social Responsibility
Earning Management
Board shareholding日期 2015 上傳時間 2-Dec-2015 16:08:10 (UTC+8) 摘要 本研究探討企業社會責任與盈餘管理之關聯性，以及董事會持股比對於企業社會責任的投入是否會造成影響。首先，本研究將前一年、前兩年、前三年連續得獎之企業做為檢測，研究是否會對當年度操縱盈餘減少造成影響，實證結果顯示，當過去年度企業社會責任投入成本越高，企業管理者越有動機利用盈餘管理來造成盈餘減少，進而減少社會大眾之目光，使當期不再投入企業社會責任成本。而另一方面，因為政府發布了台灣上市上櫃企業社會責任實務守則，強調了企業社會責任投入的重要性，導致公司董事會必須監督與執行企業社會責任，故本研究以董事會持股比來代表與企業之關聯性，以作為檢測董事會是否會影響企業社會責任的投入，實證結果顯示，當董事會持股比越高，確實會對當期企業社會責任之投入有一定影響。
The purpose of the study is to examine the connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment. First, this study uses corporation that won the CSR prize in the past year to detect whether this prize affects corporations using earning management to reduce earnings to avoid the cost of CSR. The result of this study show that, when the cost of the investment in corporate social responsibility is higher, business managers have an incentive to use more earnings management to reduce earnings to avoid public pressure, which implies that managers would not need to invest more in CSR. On the other hand, earlier in Taiwan the government released a set of code of practice governing corporate social responsibility for publicly listed firms, which stressed the importance of corporate social responsibility investment, this should lead to board directors overseeing the implementation of corporate social responsibility in a more strict manner. So, this study further examines whether board shareholding affects investments CSR. 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Effects of corporate ownership and board structure on corporate social responsibility and financial performance. Academy of Management Best Papers Proceedings 10(August):336−340Zahra, S., & Pearce, J. 1989. Boards of directors and corporate financial performance: A review and integrative model. Journal of Management 15 (June)291-334.Zang, A. 2012. Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review 87 (March):675-703. 描述 碩士
國立政治大學
會計學系
102353028資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102353028 資料類型 thesis dc.contributor.advisor 郭弘卿 zh_TW dc.contributor.author (Authors) 林子評 zh_TW dc.contributor.author (Authors) Lin, Zih Ping en_US dc.creator (作者) 林子評 zh_TW dc.creator (作者) Lin, Zih Ping en_US dc.date (日期) 2015 en_US dc.date.accessioned 2-Dec-2015 16:08:10 (UTC+8) - dc.date.available 2-Dec-2015 16:08:10 (UTC+8) - dc.date.issued (上傳時間) 2-Dec-2015 16:08:10 (UTC+8) - dc.identifier (Other Identifiers) G0102353028 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/79514 - 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) 102353028 zh_TW dc.description.abstract (摘要) 本研究探討企業社會責任與盈餘管理之關聯性，以及董事會持股比對於企業社會責任的投入是否會造成影響。首先，本研究將前一年、前兩年、前三年連續得獎之企業做為檢測，研究是否會對當年度操縱盈餘減少造成影響，實證結果顯示，當過去年度企業社會責任投入成本越高，企業管理者越有動機利用盈餘管理來造成盈餘減少，進而減少社會大眾之目光，使當期不再投入企業社會責任成本。而另一方面，因為政府發布了台灣上市上櫃企業社會責任實務守則，強調了企業社會責任投入的重要性，導致公司董事會必須監督與執行企業社會責任，故本研究以董事會持股比來代表與企業之關聯性，以作為檢測董事會是否會影響企業社會責任的投入，實證結果顯示，當董事會持股比越高，確實會對當期企業社會責任之投入有一定影響。 zh_TW dc.description.abstract (摘要) The purpose of the study is to examine the connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment. First, this study uses corporation that won the CSR prize in the past year to detect whether this prize affects corporations using earning management to reduce earnings to avoid the cost of CSR. The result of this study show that, when the cost of the investment in corporate social responsibility is higher, business managers have an incentive to use more earnings management to reduce earnings to avoid public pressure, which implies that managers would not need to invest more in CSR. On the other hand, earlier in Taiwan the government released a set of code of practice governing corporate social responsibility for publicly listed firms, which stressed the importance of corporate social responsibility investment, this should lead to board directors overseeing the implementation of corporate social responsibility in a more strict manner. So, this study further examines whether board shareholding affects investments CSR. The conclusion is that board shareholding has a positive impact on CSR. en_US dc.description.tableofcontents 第壹章 緒論 1第一節 研究目的與動機 1第二節 研究問題 3第貳章 文獻探討 4第一節 企業社會責任與盈餘管理 4第二節 盈餘管理與員工分紅 7第三節 企業社會責任與財務績效 8第四節 管理階層與財務績效 10第五節 企業社會責任與董事會與股權結構之關係 11第參章 研究方法 15第一節 建立研究假說 15第二節 研究期間、資料來源與樣本選取 30第三節 敘述性統計 32第肆章 實證結果與分析 33第一節 企業社會責任與盈餘管理 33第二節 企業社會責任與董事會持股之關聯 47第三節 模型有效性測試 53第伍章 結論與建議 54第一節 研究結論 54第二節 研究限制及建議 56參考文獻 57 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102353028 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 盈餘管理 zh_TW dc.subject (關鍵詞) 董事會持股比 zh_TW dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) Earning Management en_US dc.subject (關鍵詞) Board shareholding en_US dc.title (題名) 企業社會責任與盈餘管理以及董事會持股比之關聯性 zh_TW dc.title (題名) Connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 一、網站天下雜誌，2014，CSR-天下企業公民。網址: http://issue.cw.com.tw/issue/csr/index.jsp遠見雜誌，2014，第十屆遠見雜誌企業社會責任獎。網址: http://www.gvm.com.tw/2014CSR/二、中文部分王詩婷，2013，企業社會責任與盈餘管理之關聯性-以「天下企業公民 TOP50」 為例，南台科技大學會計資訊研究所碩士論文江庭均，2010，綠色企業公司治理與企業績效關聯性之研究，正修科技大學經營管理研究所碩士論文池祥麟、林怡君，2007，企業社會績效與企業財務績效關聯性之分析-以道瓊STOXX永續性指數為例，國立台北大學合作經濟學系碩士論文沈維民，1997，企業之盈餘管理:以會計方法選用如應計項目認列為例，管理評論，第16卷第1期:11-38林俊廷，2008，高階經理人獎酬計畫、公司治理與盈餘管理，國立東華大學 企業管理系碩士論文洪雪卿、陳薇如、傅雁鈴，2013，影響企業社會責任之績效為何，商管科技季刊，第十四卷，第四期莊宗憲，2007年，公司治理機制與公司經營績效之實證研究，東吳經紀商學學報，第五十七期：1-27。高惠松與鄭品卉，2012，集團企業特性、公司治理與社會責任績效，中華管理評論國際學報，第十五卷，第3期：9-10。陳志愷，1992，盈餘反應係數探索性之研究，國立政治大學會計學系碩士論文。陳冠宏，2009，公司治理、社會責任績效與環境資訊揭露之研究，亞洲大學碩士論文。陳琦盈，2003，我國員工分紅與盈餘管理之關聯性研究，國立臺北大學會計 學系碩士論文陳玉婷，2006，盈餘門檻、盈餘管理工具與行為之關連性，國防大學國防管 理學院國防財務資源管理所碩士論文陳建福2010，公司治理、企業社會責任與公司績效之關連性，逢甲大學會計學系碩士班碩士論文。彭柏軒，2010，企業社會責任行為與盈餘管理關聯性之探討，逢甲大學會計 學系碩士論文黃劭彥、吳東憲、紀怡如(2009)，企業網站環境會計資訊揭露影響因素之研究，會計與公司治理，6(1)，1-30。黃芳薇，2013，企業社會責任與盈餘管理間之關聯性，國立東華大學會計與 財務碩士學位學程碩士論文張瑞棻，2003，股權結構與盈餘管理之相關性研究，輔仁大學管理研究所碩士論文。張崇銘，2011，從公司治理、財務績效探討企業社會責任-以中國上市企業 為例，國立臺北大學金融與合作經營學系碩士論文羅夙雅，2009，員工分紅獎勵與盈餘管理之關聯性，國立中正大學會計與資訊科技研究所碩士論文盧秀菊，2011，盈餘管理持續性之實證研究，國立高雄第一科技大學財務管理系碩士論文三、英文部分Agrawal, A. & Mandelker, G. 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