淡江大學機構典藏:Item 987654321/103049
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62830/95882 (66%)
造访人次 : 4042904      在线人数 : 1045
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/103049


    题名: 台灣上市櫃公司股權結構與企業永續性之關聯性：並論產業與國際化之調節效果
    其它题名: The Relationship Between Ownership Structure and Corporate Sustainability: The Moderating Effect of Industry and Internationalization
    作者: 徐志順;華浤安
    贡献者: 淡江大學會計學系
    关键词: 股權結構;企業永續性;產業;國際化;ownership structure;corporate sustainability;industry;internationalization
    日期: 2014-11
    上传时间: 2015-05-15 17:18:16 (UTC+8)
    出版者: 淡江大學會計學系
    摘要: 本研究之目的在探討企業股權結構與企業永續性之關聯性，以及產業與國際化對此關聯性的調節效果。以2013年道瓊永續指數提名之台灣上市櫃企業為永續性企業，並進行樣本配對，共蒐集456筆資料，採用Logit迴歸分析方法檢定研究假說。研究結果指出外資股權、信託基金股權與企業永續性有正向關聯性，政府股權、散戶股權、董事股權與經理人股權則有負向關聯性，產業及國際化則對部分股權結構與企業永續性具有調節效果。本研究除了補充目前台灣企業永續性相關文獻外，亦對台灣實務界與政府主管機關在制定其投資決策時，提供參考價值。
    This study aims to examine the relationship between ownership structure and corporate sustainability, and the moderating effect that industry and internationalization has on such relationship. Our sample, totaling 456 observations from 2010 and 2012, consisted of Taiwan listed sustainable companies that were DJSI nominated for year 2013, paired with non-sustainable listed companies in Taiwan. Using Logit regression model to test our research hypotheses, we found that the foreign ownership and the trust funds are positive associated with corporate sustainability, while the ownerships held by the government, individuals, directors and managers are negatively correlated to corporate sustainability. Furthermore, we found that industry and internationalization have a moderating effect on the relationships between certain types of ownerships and corporate sustainability. Besides supplementing current literature on Taiwan corporate sustainability, this study can serve as useful reference for Taiwan practitioners and government authorities in formulating their investment decisions.
    關聯: 當代會計=Journal of Contemporary Accounting 15(2)，頁193-223
    DOI: 10.6675/JCA.2014.15.2.03
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML162检视/开启
    台灣上市櫃公司股權結構與企業永續性之關聯性：並論產業與國際化之調節效果.pdf1238KbAdobe PDF0检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈