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| Title: | 企業社會責任與盈餘管理以及董事會持股比之關聯性
Connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment |
| Authors: | 林子評
Lin, Zih Ping |
| Contributors: | 郭弘卿
林子評
Lin, Zih Ping |
| Keywords: | 企業社會責任
盈餘管理
董事會持股比
Corporate Social Responsibility
Earning Management
Board shareholding |
| Date: | 2015 |
| Issue Date: | 2015-12-02 16:08:10 (UTC+8) |
| Abstract: | 本研究探討企業社會責任與盈餘管理之關聯性，以及董事會持股比對於企業社會責任的投入是否會造成影響。首先，本研究將前一年、前兩年、前三年連續得獎之企業做為檢測，研究是否會對當年度操縱盈餘減少造成影響，實證結果顯示，當過去年度企業社會責任投入成本越高，企業管理者越有動機利用盈餘管理來造成盈餘減少，進而減少社會大眾之目光，使當期不再投入企業社會責任成本。而另一方面，因為政府發布了台灣上市上櫃企業社會責任實務守則，強調了企業社會責任投入的重要性，導致公司董事會必須監督與執行企業社會責任，故本研究以董事會持股比來代表與企業之關聯性，以作為檢測董事會是否會影響企業社會責任的投入，實證結果顯示，當董事會持股比越高，確實會對當期企業社會責任之投入有一定影響。
The purpose of the study is to examine the connection between corporate social responsibility(CSR) and earning management, and whether the percentage of share held by board members affects corporate social responsibility investment. First, this study uses corporation that won the CSR prize in the past year to detect whether this prize affects corporations using earning management to reduce earnings to avoid the cost of CSR. The result of this study show that, when the cost of the investment in corporate social responsibility is higher, business managers have an incentive to use more earnings management to reduce earnings to avoid public pressure, which implies that managers would not need to invest more in CSR. On the other hand, earlier in Taiwan the government released a set of code of practice governing corporate social responsibility for publicly listed firms, which stressed the importance of corporate social responsibility investment, this should lead to board directors overseeing the implementation of corporate social responsibility in a more strict manner. So, this study further examines whether board shareholding affects investments CSR. The conclusion is that board shareholding has a positive impact on CSR. |
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| Description: | 碩士
國立政治大學
會計學系
102353028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102353028 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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