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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/60045


    Title: 台灣企業社會責任之保險價值
    The insurance value of corporate social responsibility in Taiwan
    Authors: 張智媛
    Chih-Yuan, Chang
    Contributors: 陳彩稚
    張智媛
    Chih-Yuan, Chang
    Keywords: 企業社會責任
    保險價值
    負面事件
    Corporate Social Responsibility
    CSR
    Insurance
    Negative Event
    Date: 2011
    Issue Date: 2013-09-04 15:00:49 (UTC+8)
    Abstract: 本研究探討實行企業社會責任(Corporate Social Responsibility, CSR)之公司,相對於未實行企業社會責任之公司,在面對負面事件時,是否有受到較小程度之負面衝擊,亦即企業社會責任之實踐是否為公司帶來類似保險作用之保障價值。
    本研究以2005年至2010年為樣本期間,台灣上市、上櫃公司為分析對象,取得負面事件樣本點共791筆。藉由計算負面事件前後之收盤股價變動率,與事件研究法(Event Study)之負面事件累積異常報酬,來評估公司所面臨之負面事件衝擊程度。此外,並進一步將整體樣本依公司特性與負面事件型態予以區分為各種子樣本,以探討於不同情況下,公司實行企業社會責任所帶來之保險價值是否有所不同。
    本研究實證結果發現,台灣企業實行企業社會責任確實能為企業提供防禦負面事件衝擊之保護作用,產生保險價值。此外,實證結果並指出企業社會責任能為高無形資產公司及安全型負面事件帶來更高之保險價值。
    This paper intends to study the impact of Corporate Social Responsibility (CSR) on protecting the decline in shareholder value for firms encountering negative events, i.e., the insurance value. This thesis uses a sample of 791 negative events disclosed during years 2005-2010 from TEJ database to examine whether CSR has insurance value for the public firms in Taiwan. Furthermore, the data are grouped into different subsamples according to firm characteristics and event types to examine the insurance value of CSR.
    The empirical results show that CSR does provide the insurance value for the firms in Taiwan when they encounter negative events. Besides, the empirical results indicate that CSR provides more insurance value for the high-intangible-asset firms and the safety-related negative events.
    Reference: 沈中華、李建然(2000),「事件研究法:財務與會計實證研究必備」,華泰文化事業公司。
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    Description: 碩士
    國立政治大學
    風險管理與保險研究所
    98358005
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098358005
    Data Type: thesis
    Appears in Collections:[風險管理與保險學系] 學位論文

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