企業施行企業社會責任對公司表現之非線性影響

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Title:	企業施行企業社會責任對公司表現之非線性影響
Other Titles:	The nonlinear effect between corporate social responsibility and firm performance
Authors:	陳昱勳;Chen, Yu-syun
Contributors:	淡江大學財務金融學系碩士班聶建中;林建甫;Nieh, Chien-Chung;Lin, Chien-Fu
Keywords:	企業社會責任;Tobin's Q;資產報酬率;股東權益報酬率;負債比率;公司規模;corporate social responsibility;ROA;ROE;Debt ratio;Firm scale
Date:	2016
Issue Date:	2017-08-24 23:34:05 (UTC+8)
Abstract:	本研究以受天下雜誌評定獲獎之台灣公司為標的，探討其公司表現與企業社會責任施行程度的非線性關係，本研究採用Gonza′lez, Teräsvirta and van Dijk (2004, 2005) 所發展的縱橫平滑移轉迴歸模型（Panel smooth transition regression model, PSTR），以公司規模為模型中的轉換變數，觀察不同公司規模對公司表現是否存在平滑移轉效果，並進一步分析不同公司規模對公司表現之平滑移轉效果下，社會企業責任施行總得分、公司治理得分、企業承諾得分、社會參與得分、環境保護得分、負債比率與對公司表現之影響變化。實證結果發現，在不同公司規模下施行社會企業責任對公司表現有平滑移轉效果，且施行社會企業責任在各門檻間都對公司表現有著不同的影響。 Theis study collects the data from CommonWealth Magazine to investigate the nonlinear effect between corporate social responsibility and firm performance. This study adopts the empirical model of Gonza''lez, Teräsvirta and van Dijk (2004, 2005) to verify whether the panel smooth transition effect exists in the firm scale variable and analyze the impact of aggregate, corporate governance, corporate commitment, social engagement, environmental protection under the panel smooth transition effect. Empirical results show that under different firm scale practicing corporate social responsibility activities does effect firm performance.
Appears in Collections:	[Graduate Institute & Department of Banking and Finance] Thesis

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