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| Title: | 企業社會責任、分析師追隨對機構法人持有意願之關聯性
The Relationship between Corporate Social Responsibility, Analyst Following and Institution Investors’ Shareholdings |
| Authors: | 董建維
Dong, Jian-Wei |
| Contributors: | 郭弘卿
董建維
Dong, Jian-Wei |
| Keywords: | 企業社會責任
分析師追隨
機構法人持有
Corporate Social Responsibility
Analyst Following
Institution Investors’ Shareholdings |
| Date: | 2020 |
| Issue Date: | 2020-07-01 13:35:41 (UTC+8) |
| Abstract: | 近年全球環境變化劇烈，在經濟、社會與環境等等，都陸續出現問題，國內外過去也有許多企業發生舞弊案件，顯示企業在公司治理方面仍有進步空間。另外在環境保護與社會公義方面的議題，也都是政府、企業界與學者所共同專注的，紛紛投入研究如何建立完善的企業社會責任制度，社會責任投資的概念也因應而生。
藉此研究期能驗證社會責任投資的影響力，讓各界對企業社會責任與投資之間的關聯有所認識，瞭解投資人所重視的項目，同時也能激勵企業做好其應負的社會責任，以吸引投資人的青睞。
最後研究結果顯示，企業社會責任表現較佳的公司，會吸引分析師的追隨，並提高機構法人的持有意願；同時，分析師追隨意願較高的公司，機構法人持有意願也較高。
In recent years, the global environment has changed drastically, and there have been problems in the economy, society and environment. Also, there have been many frauds in Taiwan and abroad, showing that there is still room for improvement in corporate governance.
In addition, environmental protection and social justice are also gradually being valued by the public, and the concept of socially responsible investment has also emerged.
This study expects to verify the influence of socially responsible investment, so that people can understand the relationship between corporate social responsibility and investment, realize the key point which investors focus on. Last but not least, to encourage enterprises to do their best to benefit the society.
The final result shows that companies with better corporate social responsibility performance will attract analysts and institution investors’ shareholdings. At the same time, companies with more analyst following will also have higher institution investors’ shareholdings. |
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| Description: | 碩士
國立政治大學
會計學系
107353106 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353106 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000641 |
| Appears in Collections: | [會計學系] 學位論文
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