查詢結果分析
來源資料
頁籤選單縮合
題 名 | 企業社會責任與企業價值--以臺灣就業99指數為例=Corporate Social Responsibility and Firm Value: Evidence from Taiwan Employment 99 Index |
---|---|
作 者 | 張幸惠; | 書刊名 | 評價學報 |
卷 期 | 12 2018.06[民107.06] |
頁 次 | 頁31-56 |
分類號 | 555.4 |
關鍵詞 | 企業社會責任; 顧客知曉; 臺灣就業99指數; Corporate social responsibility; Customer awareness; Taiwan employment 99 index; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究以台灣證券交易所發行的企業社會責任指數:台灣就業99指數,探討強調就業創造的企業社會責任與企業價值之關係。研究期間為2011年至2015年。研究結果顯示,當不考慮顧客知曉之程度時,企業社會責任與企業價值之關係不顯著。行銷密集度正向顯著地干擾企業社會責任與企業價值之關係,顯示高顧客知曉的就業99成分股有較高的企業價值。因此,當顧客瞭解公司善盡企業社會責任,該公司可以提升企業形象,進而增加其企業價值。穩健性測試依然支持顧客知曉具有干擾效果。 |
英文摘要 | This study employs corporate social responsibility (CSR) index: Taiwan Employment 99 (EMP 99), launched by Taiwan Securities Exchange to investigate the relationship between CSR emphasizing on employment creation and firm value. The empirical period is from 2011 to 2015. Empirical study results find that when this study comes without considering the level of customer awareness, the link between CSR and firm value is insignificant. Market intensity significantly and positively moderates the link between CSR and firm value, indicating that EMP 99 constituents with higher customer awareness have higher firm value. Therefore, when customers understand that firms make efforts to social responsibility, the firms can improve their firm image and, in turn, enhance firm value. Robustness tests suggest that there is a moderating effect between CSR and firm value. |
本系統中英文摘要資訊取自各篇刊載內容。