企業社會責任報告與公司價值之關聯性;The Association of Corporate Social Responsibility Report and Corporate Value

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Title:	企業社會責任報告與公司價值之關聯性;The Association of Corporate Social Responsibility Report and Corporate Value
Authors:	邱靜如;CHIU, CHING-JU
Contributors:	會計與資訊科技學系碩士在職專班
Keywords:	企業社會責任報告;公司價值;Corporate Social Responsibility Report;Corporate Value
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技學系碩士在職專班
Abstract:	本研究旨在探討企業社會責任報告書之揭露是否能使得公司的資訊更加透明化及降低資訊使用者的資訊不對稱，以提升公司價值，以Tobin's Q做為衡量公司價值之變數。本研究以台灣證券交易所公開之上市上櫃之公司作為研究樣本，研究期間為2013年至2016年，樣本數共計5,930筆觀察值加以實證分析，包含企業社會責任報告書之揭露、自願性揭露及確信之情形與公司價值間之關聯性，更進一步分析屬於金管會強制性揭露樣本與強制後才揭露的樣本，觀察其公司價值的關聯性。研究結果發現：(1)有揭露企業社會責任報告書與Tobin's Q呈顯著正相關，且被規範需強制揭露前已自願揭露企業社會責任報告書者會增強其公司價值。(2)自願性揭露企業社會責任報告書無強化揭露企業社會責任報告書與Tobin's Q之關聯性。(3)企業社會責任報告書經確信會增強揭露企業社會責任報告書與Tobin's Q之關聯性。(4)金管會強制規範企業社會責任報告書之揭露與Tobin's Q呈顯著正相關，且被規範需強制揭露前已自願揭露企業社會責任報告書的公司，會增強其公司價值。(5)金管會強制規範後才揭露企業社會責任報告書與Tobin's Q無顯著關係。 The thesis examines whether the disclosure of corporate social responsibility(CSR) report can prompt the information transparency and decrease the information asymmetry of users so as to enhance the corporate value. Tobin's Q is served as the variant to evaluate the corporate value. A sample of 5930 data collected from the listed companies in Taiwan Stock Exchange from 2013 to 2016 has been analyzed. The study finds:(1)The disclosure of CSR report is positively correlated to Tobin's Q, and the corporate value of the companies disclosing CSR report voluntarily before mandated and regulated by FSC will be increased.(2)The voluntary disclosure CSR report doesn't enhance the association with the disclosure CSR report and Tobin's Q.(3)CSR reports are assured to intensify the association with the disclosure CSR report and Tobin's Q.(4)The disclosure of CSR report mandated by FSC is positively correlated to Tobin's Q, and the corporate value of the companies disclosing CSR report voluntarily before mandated and regulated by FSC will be increased.(5)The companies that disclose their CSR report after being mandated by FSC don't show obvious association with the company’s value enhancement.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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