English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 56557/90363 (63%)
造访人次 : 11843732      在线人数 : 152
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: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/72539


    题名: Ambition Versus Conscience, Does Corporate Social Responsibility Pay off? - The Application of Matching Methods
    作者: 張元;沈中華
    贡献者: 淡江大學財務金融學系
    关键词: corporate social responsibility;selection bias;matching method
    日期: 2008-09
    上传时间: 2011-10-24 10:32:37 (UTC+8)
    摘要: In this article, we examine the effect of corporate social responsibility (CSR) on firms’ financial performance (CSR-effect). Two competing hypotheses, social impact hypothesis and shift of focus hypothesis, are proposed to investigate this issue, where the former suggests that CSR has a positive relation with performance and the latter are opposite. In order to ensure the CSR-effect is not contaminated by other factors or samples are randomly drawn, we employ four matching methods, Nearest, Caliper, Mahala and Mahala Caliper to match the samples of CSR (CSR-firms) and without CSR (NonCSR-firms) with similar characteristics. Although four methods yield slightly different results, firms engaging in CSR activities tend to obtain significantly higher values on pretax income to net sales and profit margin, and adopting CSR at the very least not deteriorate the performance of firms, making our conclusion favors the social impact hypothesis and against shift of focus hypothesis in Taiwan. Thus, ambition and conscience are not conflicting with each other.
    關聯: Journal of Business Ethics 88(1), pp.133-153
    DOI: 10.1007/s10551-008-9826-9
    显示于类别:[財務金融學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML45检视/开启
    全文.pdf284KbAdobe PDF131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