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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/102294

    Title: 董事會組成與組織績效 : 以台灣上市櫃公司為例
    Other Titles: Board composition and organization performance : Taiwan listing companies
    Authors: 劉栯瑄;Liou, Yu-Xuan
    Contributors: 淡江大學會計學系碩士在職專班
    Keywords: 董事會組成;財務績效;企業社會責任績效;Board Composition;financial performance;Corporate Social Responsibility Performance
    Date: 2014
    Issue Date: 2015-05-04 09:52:11 (UTC+8)
    Abstract: 本研究旨在探討台灣上市櫃公司董事會組成(獨立董事、性別、教育程度、是否為家族控制企業) 、企業社會責任績效、與財務績效三者間之關聯,並進一步探討董事會組成是否調節企業社會責任績效與財務績效之間的關係。
    以獲選《天下雜誌》(CSR) 之「天下企業公民TOP 50」企業並排除外商公司每年選出40家台灣上市櫃公司作為研究樣本,總共篩選出85家上市櫃公司,並配對150家非CSR企業,共573筆資料進行實證分析,研究期間為2007至2012年。本研究資料係採混合資料型態,並採用多元迴歸分析及邏輯斯迴歸分析法進行假說檢定。
    This study aims to explore the relationships among Board Composition (independent directors, gender, education, family members), Corporate Social Responsibility (CSR) performance, and financial performance of Taiwan listed companies. The Study also investigates the moderating effect of Board Composition on the relationship between CSR performance and financial performance.
    The study uses 573 observations for empirical analysis, consisting of 85 CSR corporations of Top 50 Corporate Citizenship by Commonwealth Magazine from 2007 to 2012, and of 150 non-CSR corporations paired from Taiwan listed companies. The pooling data are analyzed with the multiple regression and the logics regression.
    The study results, based on the entire sample, show that: (1) the better CSR performance is the more increase of financial performance for the company; (2) the existing of independent directors can indeed enhance the company''s financial performance; (3) CSR performance is positively affected by independent directors, female directors, and the average level of education of directors of the company. In addition, after partitioning the sample with family business, the results show that (1) compared with non-family companies, family companies significantly have better CSR performance, so do the same for financial performance in case of the independent directors and increase of female directors exist within family companies.
    The contributions of the study are to complement the management literature on CSR issue by considering board composition and financial performance, and to provide the practical reference for companies in designing the board monitoring mechanism.
    Appears in Collections:[會計學系暨研究所] 學位論文

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