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系統識別號 U0026-0707201416330700
論文名稱(中文) 董事會是否影響對企業社會責任的揭露:從英國商銀的角度
論文名稱(英文) Does board of directors affect corporate social responsibility disclosure: evidence from UK
校院名稱 成功大學
系所名稱(中) 財務金融研究所
系所名稱(英) Graduate Institute of Finance
學年度 102
學期 2
出版年 103
研究生(中文) 謝佳蓉
研究生(英文) Chia-Jung Hsieh
學號 R86011026
學位類別 碩士
語文別 英文
論文頁數 30頁
口試委員 指導教授-黃炳勳
口試委員-楊朝旭
口試委員-林軒竹
中文關鍵字 公司治理  企業社會責任揭露  英國商業銀行  金融危機 
英文關鍵字 Corporate governance  CSR disclosure  UK commercial banks  Financial crisis 
學科別分類
中文摘要 本篇的主旨是想了解董事會對企業社會責任的揭露是否有潛在影響。我用英國商業銀行為樣本,收集公司治理和財務指標的相關資料,並從英國商銀的財務報表,衡量企業社會責任的揭露,以分數指數和字數表示。用最小平方法和Tobit回歸分析,我發現董事獨立性,董事會規模,執行長兼任董事會主席與董事會開會頻率等變數,和企業社會責任的揭露存在正向關係。
為了更加確認是否公司規模其實對企業社會責任的揭露有很大的影響可能,我把樣本分兩組,一組是小規模公司,另一組是大規模公司,得到結果仍然是董事會的特徵對企業社會責任的揭露存在顯著且正向的關係,大體上,小規模公司的影響關係較為顯著。
英文摘要 The aim of this thesis is to understand the potential effects of board of directors on CSR disclosure. I collect the data including corporate governance characteristics and financial indicators for a sample of UK commercial banks. The dependent variable, disclosure in annual reports of UK commercial banks, is measured by an index score and number of words. Using OLS and Tobit regressions, I find evidence that board independence, board size, CEO duality and the frequency of board meetings are positively related to CSR disclosure.
In order to further check whether firm size has a substantial impact on CSR disclosure, I divide the sample into two groups. One group has small firm size, and the other has large firm size. The result still shows that the board characteristics have a significantly positive relationship with CSR disclosure. Overall, these effects are more pronounced for small firms.
論文目次 摘要 I
Abstract II
誌謝 III
CONTENT IV
LIST OF TABLE VI
Chapter 1 Introduction 1
Chapter2 Literatures Reviews&Hypothesis Development 3
2.1 Corporate governance and CSR disclosure 3
2.2 Hypothesis Development 4
2.2.1 Board Independence 5
2.2.2 Board Size 6
2.2.3 CEO Duality 6
2.2.4 Frequency of Board Meeting 7
Chapter 3 Data and Methodology 8
3.1 Data Collection 8
3.2 Measurement of variable 8
3.2.1 Measuring CSR Disclosure 8
3.2.2 Corporate social disclosure index 9
3.2.3 Corporate social disclosure length 10
3.3 Independent variable 10
Chapter 4 Empirical Results 13
4.1 Descriptive Statistics for CSR Disclosure 13
4.2 Descriptive Statistics for Independent Variables 13
4.3 OLS Regression Analysis 15
4.4 Tobit Regression Analysis 16
4.5 Additional Analysis 17
Chapter 5 Conclusion 19
Reference 27
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