董事會職能與財務績效之關聯性研究：以企業社會責任揭露為調節

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题名:	董事會職能與財務績效之關聯性研究：以企業社會責任揭露為調節
其它题名:	The study of the association between the board functions and financial performance: the moderating effect of corporate social responsibility disclosure
作者:	黃郁涵;Huang, Yu-Han
贡献者:	淡江大學會計學系碩士班徐志順
关键词:	董事會職能;財務績效;企業社會責任;Board Functions;financial performance;corporate social responsibility
日期:	2017
上传时间:	2018-08-03 14:51:56 (UTC+8)
摘要:	本研究之目的在探討董事會職能與財務績效的關聯性，以及企業社會責任對此關聯性的調節效果。本研究係以2014年之台灣上市櫃公司為對象，使用多元迴歸方式檢驗假說及董事會職能（董事會規模、董監事專業能力、獨立董監事、董事會出席率）與企業社會責任之交互作用對財務績效之調節效果。本研究財務績效使用2015年資料，目的是觀察企業編制企業社會責任報告書是否會有財務遞延效果。實證結果顯示董事會規模與財務績效有顯著負向關聯性，加入企業社會責任調節後，董事會規模為正向關聯性；董監事專業能力與財務績效為負向關聯性，加入企業社會責任調節後，董監事專業能力有顯著正向關聯性；獨立董監事與財務績效有顯著負向關聯性，加入企業社會責任調節後，獨立董監事為負向關聯性；董事會出席率與財務績效有顯著正向關聯性，加入企業社會責任調節後，董事會出席率為正向關聯性。這表示董事會職能對於財務績效並沒有一致的影響方向，而董事會規模及董監事專業能力在受到企業社會責任調節後，由負相關轉為正相關，說明企業可能因為社會活動受到投資人注意，進而提升公司財務績效。本文除了補充目前台灣董事會職能相關文獻外，亦可提供企業管理者將企業社會責任做為增進績效策略之參考。 This paper aims to investigate the relationship among board functions, corporate social responsibility and financial performance, and investigate whether corporate social responsibility will moderate the relationship between board functions and financial performance. Collected research data from listed manufacturing companies in Taiwan in 2014, this study uses multiple regression analysis to test hypotheses and moderate effect. This paper uses the financial performance in 2015. The purpose is to observe the financial deferred effect by corporate social responsibility report. Empirical results indicated that the board size revealed a negative significant effect on financial performance. The professional competence of board members revealed a negative effect on financial performance. The independence of the board of directors revealed a negative significant effect on financial performance. The board attendance rate revealed a positive significant effect on financial performance. This means that the board functions have no consistent influence on the financial performance. Furthermore, we found that corporate social responsibility has a moderating effect on the relationship between the board size and the professional competence of board members. It shows that the investors may invest enterprise because of social activities. Besides supplementing current literature on Taiwan board functions, this study provides a reference for managers that corporate social responsibility can be a strategy to enhance the performance.
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