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    題名: 慈善捐贈與營收成長 : 中國的實證
    其他題名: Philanthropic giving and revenue growth : evidence from China
    作者: 洪諄儒;Hung, Chun-Ju
    貢獻者: 淡江大學會計學系碩士班
    郭樂平;Kuo, Lo-Pin
    關鍵詞: 慈善捐贈;寬裕資源理論;自由現金流量;資源依賴理論;焦點移轉假說;合理性理論;Philanthropic giving;Slack Resource Theory;free cash flow;Shift of focus hypothesis;Resource Dependance Theory;Legitimacy Theory
    日期: 2013
    上傳時間: 2014-01-23 14:06:01 (UTC+8)
    摘要: 本文探討中國上市企業經理人從事企業慈善捐贈的動機和情境為何?以及透過企業慈善捐贈可以對企業未來的營收成長扮演重要的中介角色?本文蒐集中國上市企業為研究樣本進行迴歸分析檢測。根據資源寬裕理論,當企業獲利並擁有可利用的寬裕資源時,才有餘力從事慈善捐贈回饋社會,研究顯示當中國上市企業的自由現金流量提高時,企業的慈善捐贈支出亦呈正向顯著提高。本研究期望能彌補有關中國企業慈善捐贈相關文獻之實證,並提供目前中國上市A股企業從事企業慈善捐贈相關活動對管理實務界具有何種重要的資訊意涵。
    This paper discusses the managers of Chinese listed companies engaged in corporate philanthropic givings and what the situational or motivation is? As well as through corporate Philanthropic Givings can be the corporate''s future revenue growth plays an important role as an intermediary? Research shows that when Chinese listed companies to improve cash flow, the firm''s philanthropic givings also found increased significantly with the increase of their free cash flow . This research hopes to make philanthropic givings for Chinese companies Empirical literature and provides China''s A-share listed companies engaged in business activities related to the management philanthropic givings practitioners what the information important are for them.
    顯示於類別:[會計學系暨研究所] 學位論文

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