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    題名: 企業社會責任與財務績效 : 日本實證
    其他題名: Corporate social responsibility and financial performance : evidence from Japan
    作者: 蘇曉凡;Su, Shiao-Fan
    貢獻者: 淡江大學會計學系碩士班
    郭樂平;Kuo, Lopin
    關鍵詞: 企業社會責任;財務績效;盈餘管理;corporate social responsibility;financial performance;Earnings Management
    日期: 2011
    上傳時間: 2011-12-28 18:22:06 (UTC+8)
    摘要:   日本對於企業社會責任(CSR)的推動已行之多年,且係亞洲地區唯一簽署京都議定書的國家,許多公司將承擔社會責任視為企業永續發展的基礎及信念,在社會與環境議題上的關注與實踐更具有指標性作用。然而,日本大企業因弊案所導致的誠信危機仍時有所聞,故企業積極從事CSR活動的背後,是否為了掩飾盈餘管理意圖而投射出對社會友善的表象,在建立良好的合理性形象後可轉移利害關係人之嚴格監督並達成自利的目的?本研究以日經500指數成分股的企業為研究樣本,使用二階段最小平方法(2SLS)進行聯立方程模式的分析。
     Since Japan had already promoted CSR for several years, and it is the only country in Asia, which singed for Kyoto Protocol. However, it is known that a few Japanese large businesses suffered crises due to the corruption and honest issues. Therefore, the meaning in the reverse side that enterprises deal with CSR is if only projecting a socially-friendly image in order to disguise earnings management, and then they can benefit themselves with shifting the strict supervision of the earnings management after building up the good legitimacy. The sample comprises Japan Nikkei stock index 500 firms. We use the two-stage least squares (2SLS) simultaneous equations model for the analysis.
     The results obtained show that when the company faces financial crisis in the last period, the enterprise would utilize CSR operation to have stakeholders to reduce to the financial condition whether the industrial environment is sensitive or not. Therefore, the enterprises will promote actively the overall evaluation of CSR, the environmental performance evaluation and societal performance evaluation. Nevertheless, the behavior that the enterprises increase CSR evaluation will enable the enterprises to raise additional CSR expenditure in short-term; at the same time, the financial situation will keep deteriorating, as a result it testifies the Trade-off hypothesis and Shift of Focus hypothesis. Furthermore, the empirical results also find that some Japanese companies are indeed using earnings management through the CSR to improve financial performance problems. The overall evaluation of CSR and societal evaluation as relatively compared to the environmental evaluation have more space for financial operations, but there is a positive and non-significant relationship.
     The enterprises with environmental sensitivity undertake from one of the overall evaluation of CSR, the environmental or societal performance evaluation; simultaneously, they accompanies the non-financial two-pronged strategy such as earnings management to interrupt the enterprises’ financial performance, and it is incapable to achieve better and improving performance effect. For the enterprises without environmental sensitivity, utilizing this operation mode may accomplish the certain and specific effect. Inferred that the industrial environmental sensitivity is an essential factor affecting if earnings management means can improve financial performance.
    顯示於類別:[會計學系暨研究所] 學位論文


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