企業特性、企業社會責任與財務績效之關聯性研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/29960

Title:	企業特性、企業社會責任與財務績效之關聯性研究 The Association among Corporate Characteristic, Corporate Social Responsibility and Financial Performance
Authors:	陳博彥 Chen, Bo-Yen
Contributors:	會計學系
Keywords:	家族企業企業社會責任財務績效 family business corporate social responsibility financial performance
Date:	2015-07
Issue Date:	2015-07-29 14:43:54 (UTC+8)
Abstract:	在近期國內發生一連串的食安風暴，其中不乏國內外知名家族企業，因此引起國內民眾對於家族企業之企業社會責任執行成效存有疑慮。本研究根據過去文獻，以「天下企業公民TOP50」2010到2014年得獎企業為樣本並1:2配對類似企業做為樣本，探討其家族與非家族企業是否會影響企業社會責任與財務績效表現。本研究實證結果顯示，財務績效對於企業社會責任呈現正向顯著，表示財務績效越佳的公司，企業社會責任亦較好。而家族企業對於企業社會責任亦呈現正向顯著，顯示家族企業對於企業社會責任表現整體優於非家族企業，然而家族企業與董事會規模交乘項對社會責任表現卻呈現負向顯著，表示家族與非家族董事會規模較大時，家族企業對於企業社會責任表現則不如非家族企業。 Recently, there are a series of food fraud and scandal in Taiwan, and some of them are large family businesses. Thus, the general public is skeptical about the corporate social responsibility performed by large family businesses. This research adopts the samples of Evidence from Excellence Top 50 in Corporate Social Responsibility and Taiwan Economic Journal to explore the performance of corporate social responsibility in family and non-family businesses. The empirical results show that significantly correlated between corporate financial performance and performance of corporate social responsibility. This means that the corporates’ financial performance is better and their corporate social responsibility is better. In addition, the family business on corporate social responsibility is also significant and correlated. It means that the family business performs better than non-family business in corporate social responsibility. However, it is significantly negative in the interaction effect between family business and size of Director Board on corporate social responsibility. It means that non-family business performs better than family business on corporate social responsibility with big size of Director Board.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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