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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/125513
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/125513


    Title: 企業社會責任與財務危機之關聯性研究
    Relation Between the Corporate Social Responsibility and Financial Crisis
    Authors: 洪悅人
    Hong, Yueh-Jen
    Contributors: 郭弘卿
    洪悅人
    Hong, Yueh-Jen
    Keywords: 財務危機
    企業社會責任
    企業社會責任負面新聞
    Date: 2019
    Issue Date: 2019-09-05 15:41:25 (UTC+8)
    Abstract: 本研究旨在探討企業社會責任負面新聞對財務危機之影響。有鑑於近年企業社會責任意識在海內外日漸萌芽,百花齊放,相關學說和文獻如雨後春筍般湧現,然至今仍缺乏針對財務危機關聯性進行探究者,故本研究選取我國2015年至2018年一般產業上市(櫃)公司為樣本,運用Logistic迴歸模型檢驗研究假說,分析企業社會責任不良表現是否易使公司發生財務危機事件,並進一步將主要變數按性質區分,以期獲得更全面之研究發現。
    實證結果顯示,企業社會責任特性確實影響財務危機。具體而言,環保與安全、資訊公告、違法或違規及綜合指標構面之企業社會責任負面新聞,將提升財務危機事件發生之頻率;勞資關係構面則不影響。若將應變數劃分為實質財務危機及準財務危機觀之,原顯著結果則不盡相同,本研究認為該結果係肇因於樣本數量限制,惟總體而言,仍可支持研究假說。綜上,利用負面新聞次數衡量企業社會責任表現,進而探討其與財務危機之關聯性,符合本研究所預期之結果。
    Reference: 一、中文文獻

    白欽元,2002,國內中小企業財務危機預警模型之研究,國立交通大學經營管理研究所碩士論文。

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    Description: 碩士
    國立政治大學
    會計學系
    106353039
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1063530395
    Data Type: thesis
    DOI: 10.6814/NCCU201900910
    Appears in Collections:[會計學系] 學位論文

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