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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/131203


    Title: 關係人對企業捐贈行為之影響
    The Impact of Relatives on the Business Contribution Behavior
    Authors: 陳子晴
    Chen, Tzu-Ching
    Contributors: 羅光達
    楊子霆

    Lo, Kuang-Ta
    Yang, Tzu-Ting

    陳子晴
    Chen, Tzu-Ching
    Keywords: 企業捐贈行為
    企業捐贈水準
    企業捐贈金額
    關係人
    Business Donation Behavior
    Business Donation Level
    Business Donation Amount
    Related Party
    Date: 2020
    Issue Date: 2020-08-03 18:16:20 (UTC+8)
    Abstract: 本文利用營利事業負責人之關係人是否擔任機關團體負責人之虛擬變數,探討其對企業之捐贈行為的影響。本研究資料來源為財政資訊中心(Fisical Information Agency, FIA)民國98年至104年共七年之營利事業所申報檔資料,並使用第十類其他所得中的捐贈所得為研究標的。企業捐贈資訊主要來自於營利事業捐贈給合法的機關團體時,所列單申報及填發的免扣繳憑單。本文利用整理後的縱橫資料(panel data),以普通最小平方法(OLS)分別控制財務變數、公司特性、負責人特性、產業別、年度固定效果與廠商固定效果進行實證分析,本文中營利事業負責人之關係人包含本人、配偶、兄弟姊妹、尊親屬與卑親屬。實證結果發現,當營利事業關係人有擔任機關團體負責人職務時,營利事業確實會有更高意願捐贈,相較於無關係人者進行捐贈之比例提高了0.43%,且達1%顯著水準,但對捐贈之金額並無顯著相關。
    This study investigates if for-profit business donation behavior will be affected by the dummy variable of whether there are related parties of the business owner managing the institution that receives the donation. This study utilized the data from the 2009-2015 business income tax returns compiled by the Fiscal Information Agency (FIA), Ministry of Finance, and used Income from Donations under the tenth income category, Other Income, as the subject of study. The information of business donations was mainly obtained from what business reported on the non-withholding tax statements when donating to legal institutions. With the rearranged panel data, this study adopted Ordinary Least Squares Model (OLS) to control several factors such as financial variables, business characteristics, business owner characteristics, industry types, year fixed effects and firm fixed effects in the empirical analysis conducted. The related parties in this study are defined as the business owners themselves as well as their spouses, siblings, lineal ascendants and lineal descendants. Based on the result of the empirical analysis, the coefficient on DONATION is 0.0043 and statistically significant at the 0.01 level. This positive coefficient indicates that for-profit businesses are more willing to donate when there are related parties of business owners managing institutions that receive donations. Further, this study found that the coefficient on GIVING is statistically insignificant, suggesting that the donation amount is not significantly different whether there are related parties of the business owners managing the institutions or not.
    Reference: 一、國內文獻
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    陳潤卿(2003),《企業捐贈行為之分析—以中部六縣市營利事業為例》, 逢甲大學會計與財稅研究所碩士論文
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    二、國外文獻
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    Description: 碩士
    國立政治大學
    財政學系
    107255029
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107255029
    Data Type: thesis
    DOI: 10.6814/NCCU202000733
    Appears in Collections:[財政學系] 學位論文

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