Dissertation/ Thesis
A Study on the Value of Information Disclosure in Corporate Social Responsibility
| العنوان: | A Study on the Value of Information Disclosure in Corporate Social Responsibility |
|---|---|
| Alternate Title: | 企業社會責任揭露之資訊價值研究 |
| المؤلفون: | Shi-Bin Chen, 陳世彬 |
| Thesis Advisors: | Pei-Shan Lu, 呂珮珊 |
| سنة النشر: | 2014 |
| المجموعة: | National Digital Library of Theses and Dissertations in Taiwan |
| الوصف: | 102 This study investigate how corporate social responsibility information disclosure affect to financial performance and stock returns. Corporate social responsibility are received more concern in the reaction to native events in product production therefore, companies begin to pay attention to environmental protection or community feedback and follow the line, as well as stakeholders and the public begin to pay attention to CSR rating information by government and non-profit organization. How corporate social responsibility affects financial performance is without conclusion. The study attempts to investigate why companies devote their resources to CSR. Regression analysis model is used to explore how financial inputs and corporate social responsibility information disclosure will affect business performance by focusing on the winning companies from Common Wealth Magazine, magazines and vision of Taiwan’s Sustainable Energy Foundation announced. The results show that the financial performance of companies is positive impact by of corporate social responsibility. In addition, the companies have the better disclosure of corporate social responsibility, the better financial performance have. The reasons is that enhance financial transparency. Will delivery positive information in CSR to investors who concerned about might buy stocks to push stock prices investing in the situation. Therefore, the empirical results support a higher level of corporate social responsibility to fulfill the business. On the other hand, the lower level in CSR, the companies’ financial performance, stock price abnormal returns will be lower the corporate good. |
| Original Identifier: | 102CYUT0385010 |
| نوع الوثيقة: | 學位論文 ; thesis |
| وصف الملف: | 53 |
| الاتاحة: | http://ndltd.ncl.edu.tw/handle/99176182844188488759 |
| رقم الانضمام: | edsndl.TW.102CYUT0385010 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| الوصف غير متاح. |