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系統識別號 U0026-2507201915303900
論文名稱(中文) 企業誠信指標與公司治理評鑑之關聯性:台灣之證據
論文名稱(英文) The Association between Corporate Integrity and Evaluation of Corporate Governance: Evidence from Taiwan
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 107
學期 2
出版年 108
研究生(中文) 凃佩妤
研究生(英文) Pei-Yu Tu
學號 R87051485
學位類別 碩士
語文別 中文
論文頁數 28頁
口試委員 指導教授-黃華瑋
口試委員-顏盟峯
口試委員-周庭楷
中文關鍵字 企業誠信指標  公司治理評鑑 
英文關鍵字 Corporate integrity  Evaluation of corporate governance 
學科別分類
中文摘要 本研究分析企業誠信指標以及公司治理評鑑兩者之關聯性,透過迴歸模型進行實證分析,以臺灣全體上市櫃公司為樣本,探討公司誠信指標與公司治理評鑑之相關性。研究樣本共5,148筆觀察值,研究期間為2015年至2017年。實證結果發現,縱使並非所有評鑑分級結果皆顯著,然而公司治理評鑑結果與企業誠信衡量變數皆呈現負相關,顯示出建立誠信文化的公司,其遭受訴訟的可能性將會降低。本研究之目的係期望能以實證結果提供企業以及利害關係人作為參考依據,同時也提供主管單位對於公司治理推動之參考依據。
英文摘要 This study examines the association between corporate integrity and evaluation of corporate governance. Using 5,148 observations during years from 2015~2017.
In spite of that not every level graded by the evaluation is significant, the result of evaluation of corporate governance shows negative correlations between corporate integrity. It means when a corporate establishes an integrity culture, the possibility it may be sued becomes lower. Our result suggests the stakeholders can focus on the issue, and provides the government a reference to pay attention on the quality of corporate governance.
論文目次 第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討與研究假說 4
第一節 公司治理理論 4
第二節 企業社會責任 5
第三節 我國公司治理、企業責任相關法規 7
第四節 假說發展 8
第三章 研究方法 10
第一節 實證模型之建立 10
第二節 變數說明 11
第三節 資料來源與樣本選取 12
第四章 實證結果分析 14
第一節 樣本資料分析 14
第二節 迴歸分析 19
第五章 結論 24
第一節 結論 24
第二節 管理意涵 24
第三節 後續研究建議 25
第四節 研究限制 25
參考文獻 26

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