查詢結果分析
相關文獻
- 企業社會責任對長短期股價的影響--以臺灣銀行業為例
- 從綠色智慧資本探討我國銀行業永續經營導向之效益
- 搭建過剩與匱乏橋樑:臺中市愛心食物銀行的實施經驗
- CSR與責任投資--銀行授信看EPS也要看EGS
- 企業社會責任可提升銀行經營績效嗎?--隨機邊界法之應用
- 銀行業企業社會責任之探討
- Corporate Social Responsibility and Business Operations: An Empirical Analysis of Banking Industry
- 歐美日金控銀行與企業社會責任
- Does Corporate Social Responsibility Make Banks More Cost Efficient?
- Should Overconfident Managers Engage in Corporate Social Responsibility Activities? Evidence from the Accounting Performance of the Banking Industry
頁籤選單縮合
題 名 | 企業社會責任對長短期股價的影響--以臺灣銀行業為例=The Link between Corporate Social Responsibility and Short-Term and Long-Term Stock Price: The Case of Taiwanese Banks |
---|---|
作 者 | 陳庭萱; 何瑞鎮; 林玉婷; | 書刊名 | 證券市場發展季刊 |
卷 期 | 28:4=112 2016.12[民105.12] |
頁 次 | 頁129-169 |
分類號 | 562.29 |
關鍵詞 | 銀行; 企業社會責任; 長期股價; 短期股價; Bank; Corporate social responsibility; Long-term stock return; Short-term stock return; |
語 文 | 中文(Chinese) |
中文摘要 | 雖然學者們對企業社會責任議題的關注由來已久,但鮮少聚焦在銀行 業。本文利用天下企業公民獎分析台灣銀行業企業社會責任對長短期股價之 影響。實證結果顯示,銀行積極從事企業社會責任,能夠帶動股價表現,且 對長期股價的推動又比短期股價更為明顯。我們進一步將企業社會責任以天 下企業公民獎的標準細分為公司治理、企業承諾、社會參與和環境保護,發 現環境保護有益於長期累積報酬率,公司治理則不論在短期與長期皆有助於 銀行股價。 |
英文摘要 | The topic of corporate social responsibility (CSR) has frequently been analyzed, but it slightly relates to banks industry. This study investigates the link between CSR and market valuation in Taiwanese banking industry. To measure CSR, a bank included in CommonWealth magazine is defined as CSR bank, otherwise, it is a non-CSR bank. Regarding market valuation, we consider the short-term and long-term horizon. The empirical results show that CSR is a driver of long-term stock price rather than short-term stock price. Moreover, we find that environmental protection can also explain better long-term stock price. Finally, corporate governance is both highly correlated with short-term and long-term stock price. |
本系統中英文摘要資訊取自各篇刊載內容。