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| Title: | 國家文化與綠色併購之關聯性研究
The Relationship Between National Culture and Green Mergers and Acquisitions |
| Authors: | 謝樂輝
Tse, Lok-Fai |
| Contributors: | 翁嘉祥
Weng, Chia-Hsiang
謝樂輝
Tse, Lok-Fai |
| Keywords: | 國家文化
綠色併購
併購
National culture
Green merger & acquisitions
Merger & acquisitions |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:23:11 (UTC+8) |
| Abstract: | 本研究以 2000 年至 2022 年間七大工業國內企業進行價值 100 萬美元或以 上的併購案進行分析，測量不同文化維度對綠色併購的影響。實證結果顯示，併 購交易數量普遍逐年下降，但在大型經濟事件後通常會大量反彈。儘管這些國家 的文化各有不同，但進行併購和綠色併購的趨勢相似，市場波動亦幾乎一致。其 次，研究發現文化之間存在高度相關性，並會相互影響，與前人的結果一致。巴 黎協定的實施對全球綠色併購的推動具有重要意義，其減少了各文化對綠色併購 的負面影響，並增加了綠色併購的積極性。此研究將 Geert Hofstede 的文化維度 應用於綠色併購，拓展了 Geert Hofstede 理論的應用範圍並填補了此領域的研究 空白，有助於理解文化因素如何影響企業在進行綠色併購時的決策和行為，為未 來更多相關研究提供了理論基礎和參考。
This study analyzes mergers and acquisitions (M&A) involving transactions valued at $1 million or more conducted by companies in the G7 countries from 2000 to 2022. It measures the trends and impacts of different cultures on green mergers and acquisitions. The empirical results show that the number of M&A transactions generally declines year by year, but there is typically a significant rebound following major economic events. Despite cultural differences among these countries, the trends in conducting M&As and green M&As are similar, and market fluctuations are almost consistent. Furthermore, the study finds a high degree of correlation and mutual influence among cultures, consistent with previous findings. The implementation of the Paris Agreement has significantly promoted global green mergers and acquisitions, reducing the negative impact of cultural differences on green M&As and increasing their positivity. This study applies Geert Hofstede's cultural dimensions to green M&As, expanding the application scope of Hofstede's theory and filling a research gap in this field. It helps to understand how cultural factors influence corporate decision making and behavior in green M&As, providing a theoretical foundation and reference for future related research. |
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| Description: | 碩士
國立政治大學
會計學系
111353047 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353047 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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