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    Title: 企業社會責任與財務績效-新聞曝光、誘因報酬以及董監事持股的調節效果
    Other Titles: Corporate Social Responsibility and Finance Performance-Moderating Role of News Exposure, Ceo Incentive Compensation and Directors Shareholdings
    Authors: 張元
    Contributors: 淡江大學財務金融學系
    Keywords: 企業社會責任;新聞曝光;誘因報酬;董監事持股
    Date: 2011-08
    Issue Date: 2012-05-03 20:46:03 (UTC+8)
    Abstract: 本計劃嘗試檢驗台灣上市公司之社會責任與財務績效的關聯性,並且在迴歸方程式 中考量與設定三個社會責任對財務績效影響的調節變數-新聞曝光次數、經理人誘因報 酬以及董監事持股。透過搜集台灣上市公司於2005 至2010 年的資料進行分析,預期實 證結果為:公司社會責任行對其財務績效有顯著正向的影響,而新聞曝光次數則有助於 提升社會責任對績效的邊際影響效果,這表示一家希望透過從事社會善行改善大眾對它 的看法以致於正向回饋到績效上的公司,掌握媒體曝光相當重要;另外,公司誘因報酬 同樣扮演著社會責任對績效影響上的正向調節效果,表示公司支付較高的誘因報酬將有 助於經理人做出有利於公司績效的社會責任行為;董監事持股的調節效果亦期望為顯著 正向。
    News exposure of a company may help their benevolent action under the sunlight (known by the public). An effective CEO incentive compensation and higher directors shareholdings may align the interests of managers with positive-feedback social activities. In this project, we try to examine whether three moderate variables between corporate social responsibility and financial performance - news exposure, CEO compensation and directors shareholdings for a firm could strengthen or weaken the effects of corporate social responsibilities (CSR) on financial performance for TWSE-listed companies. Based on the data of Taiwan Economic Journal, Management System for News and Knowledge of Legislative Yuan and the Global Views Monthly between 2005-2010, expected empirical results are going to show that news exposure significantly raise the effects of CSR on financial performance of firm and higher CEO incentive compensation also strengthen them, that’s firms with higher frequency for news exposure and higher CEO incentive compensation enhance larger improve on firm performance by doing CSR. Thus, striving for news exposure is a necessary way of improving CSR’s benefits for oneself and a CSR firm could also built more CEO incentive compensation. Higher Directors Shareholdings is also going to positively moderate the effects of corporate social responsibility on firm financial performance.
    Appears in Collections:[財務金融學系暨研究所] 研究報告

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