臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：家族持股與董事會結構對企業社會責任之影響
書刊名：東吳經濟商學學報
作者：戚靜玟／詹秋碧／張瑞晃／李馨蘋
作者(外文)：Chi, Ching-wen／Chan, Chiu-pi／Chang, Jui-huang／Lee, Shin-ping
出版日期：2018
卷期：97
頁次：頁1-34
主題關鍵詞：企業社會責任；家族持股；董事會結構；Corporate social responsibility；CSR；Family ownership；Independent directors
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:126
  • 點閱點閱:17
由於企業善盡社會責任為企業形象發展、永續經營的重要指標，故企業除追求利益極大化並保障股東的權益外，如何兼顧環境面及社會面等，是企業經營時應額外列入考量的重要方針。本研究欲探討家族持股比率是否影響公司負企業社會責任的程度（Corporate Social Responsibility，簡稱CSR），並且探討董事會結構對企業負社會責任的影響。本研究採用2010年至2015年台灣上市上櫃公司為研究對象，並採用次序尺度迴歸模型(ordered probit regression model)來進行實證分析。實證結果發現家族持股比例與企業負社會責任的程度呈負相關，企業負社會責任可能對企業獲利造成影響，因此家族持股比例愈高的企業，控制家族為穩固自身利益，愈不願負社會責任。當外部法人持股比例高時，會透過監督行為來抑制管理者短視行為，使企業願意負社會責任來提升公司聲譽。另外，獨立董事比率愈高者以及總經理同時身具董事長雙重身分時，企業愈願意負社會責任以提高公司之聲譽，達到永續經營。
Since Corporate Social Responsibility (CSR) may be an important indicator for the development of corporate image and sustainable management, firms need to devote to CSR activities beyond the goals of maximizing shareholder wealth. This study examines the effect of family ownership and board structure on CSR for a sample of publicly listed Taiwanese companies from 2010-2015. Using the ordered probit regression model, our study finds a significantly negative relationship between family ownership and CSR. Since CSR may have an impact on firm profits, firms with higher family ownership tend to less willing to bear social responsibility. However, effective supervision mechanism can be exercised to reduce the short-sighted behavior of managers and enhance CSR by a higher institutional ownership. In addition, we find that the firms with greater proportion of independent directors and CEO duality are willing to take social responsibility to enhance the company's reputation.
期刊論文
1.Jenkins, H.、Yakovleva, N.(2006)。Corporate Social Responsibility in Mining Industry: Exploring Trends in Social and Environmental Disclosure。Journal of Cleaner Production，14，271-284。  new window
2.Tuggle, C. S.、Sirmon, D. G.、Reutzel, C. R.、Bierman, L.(2010)。Commanding board of director attention: investigating how organizational performance and CEO duality affect board members' attention to monitoring。Strategic Management Journal，31(9)，946-968。  new window
3.林秀柑、方文碩、王冠閔(20091200)。集團核心企業董事會特性與經營績效之研究。臺灣企業績效學刊，3(1)，25-48。new window  延伸查詢new window
4.Anderson, R. C.、Duru, A.、Reeb, D. M.(2012)。Investment Policy in Family Controlled Firms。Journal of Banking and Finance，36(6)，1744-1758。  new window
5.Shahin, A.、Zairi, M.(2007)。Corporate governance as a critical element for driving excellence in corporate social responsibility。International Journal of Quality and Reliability Management，24(7)，753-770。  new window
6.Beltratti, Andrea(2005)。The complementarity between corporate governance and corporate social responsibility。The Geneva Papers on Risk and Insurance: Issues and Practice，30(3)，373-386。  new window
7.Jo, Hoje、Harjoto, Maretno A.(2012)。The causal effect of corporate governance on corporate social responsibility。Journal of Business Ethics，106(1)，53-72。  new window
8.Huang, H. H.、Chan, M. L.(2013)。The initial private placement of equity and changes in operating performance in Taiwan。Accounting & Finance，53(3)，711-730。  new window
9.Dey, Aiyesha(2008)。Corporate governance and agency conflicts。Journal of Accounting Research，46(5)，1143-1181。  new window
10.Keim, Gerald D.(1978)。Corporate social responsibility: an assessment of the enlightened self-interest model。Academy of Management Review，3(1)，32-39。  new window
11.黃劭彥、吳東憲、紀怡如(20090600)。企業網站環境會計資訊揭露影響因素之研究。會計與公司治理，6(1)，1-29。new window  延伸查詢new window
12.Bubolz, M. M.(2001)。Family as source, user, and builder of social capital。Journal of Socio-Economics，30(2)，129-131。  new window
13.Whetten, D. A.、Mackey, A.(2002)。A social actor conception of organizational identity and its implications for the study of organizational reputation。Business and Society，41(4)，393-414。  new window
14.Gelb, David S.、Strawser, Joyce A.(2001)。Corporate social responsibility and financial disclosures: An alternative explanation for increased disclosure。Journal of Business Ethics，33(1)，1-13。  new window
15.Barnea, Amir、Rubin, Amir(2010)。Corporate social responsibility as a conflict between shareholders。Journal of Business Ethics，97(1)，71-86。  new window
16.DeAngelo, H.、DeAngelo, L.(2000)。Controlling stockholders and the disciplinary role of corporate payout policy: A study of the Times Mirror Company。Journal of Financial Economics，56(2)，153-207。  new window
17.Brammer, Stephen J.、Pavelin, Stephen、Porter, Lynda A.(2009)。Corporate Charitable Giving, Multinational Companies and Countries of Concern。Journal of Management Studies，46(4)，575-596。  new window
18.Morck, Randall、Yeung, Bernard(2004)。Family control and the rent-seeking society。Entrepreneurship Theory & Practice，28(4)，391-409。  new window
19.Jizi, Mohammad I.、Salama, Aly、Dixon, Robert、Stratling, Rebecca(2014)。Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector。Journal of Business Ethics，125(4)，601-615。  new window
20.Krishnan, G. V.、Visvanathan, G.(2009)。Do auditors price audit committee's expertise? The case of accounting versus nonaccounting financial experts。Journal of Accounting, Auditing & Finance，24(1)，115-144。  new window
21.Volpin, Paolo(2002)。Governance with Poor Investor Protection: Evidence from Top Executive Turnover in Italy。Journal of Financial Economics，64(1)，61-90。  new window
22.Dawkins, J.、Lewis, S.(2003)。CSR in Stakeholder Expectations: And Their Implication for Company Strategy。Journal of Business Ethics，44(2/3)，185-193。  new window
23.Ioannou, I.、Serafeim, G.(2012)。What drives corporate social performance? The role of nation-level institutions。Journal of International Business Studies，43(9)，834-864。  new window
24.Bear, Stephen、Rahman, Noushi、Post, Corinne(2010)。The impact of board diversity and gender composition on corporate social responsibility and firm reputation。Journal of Business Ethics，97(2)，207-221。  new window
25.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer，48(1)，59-77。  new window
26.El Ghoul, Sadok、Guedhami, Omrane、Wang, He、Kwok, Chuck C. Y.(2016)。Family Control and Corporate Social Responsibility。Journal of Banking and Finance，73，131-146。  new window
27.Zahra, S. A.、Oviatt, B. M.、Minyard, K.(1993)。Effects of corporate ownership and board structure on corporate social responsibility and financial performance。Proceedings of Academy of Management，1993(1)，336-340。  new window
28.Haniffa, R. M.、Cooke, T. E.(2002)。Culture, corporate governance and disclosure in Malaysian corporations。Abacus，38(3)，317-349。  new window
29.Block, J. H.、Wagner, M.(2014)。The effect of family ownership on different dimensions of corporate social responsibility: Evidence from large US firms。Business Strategy and the Environment，23(7)，475-492。  new window
30.倪衍森、廖容岑(2006)。家族企業負債代理成本及鼓勵政策之研究--以台灣上市公司為例。管理與系統，13(2)，153-179。  延伸查詢new window
31.姚蕙芸、黃銘圭(20090700)。Relationships between Corporate Governance and Firm Value for the Electronic Listed Firms in Taiwan。北商學報，16，1-24。new window  new window
32.葉保強(2005)。CSR意義一永續企業新標準三重基線。遠見雜誌，228，83-87。  延伸查詢new window
33.Bartkus, B. R.、Morris, S.、Seifert, B.(2002)。Governance and Corporate Philanthropy: Restraining Robin Hood?。Business & Society，41(3)，319-344。  new window
34.Bathala, Chenchuramaiah T.、Rao, Ramesh P.(1995)。The Determinants of Board Composition: An Agency Theory Perspective。Managerial and Decision Economics，16(1)，59-69。  new window
35.Baysinger, B. D.、Hoskisson, R. E.(1990)。The Compensation of Board of Directors and Strategic Control: Effect on Corporate Strategy。Academy of Management Review，15，72-87。  new window
36.Cadbury, A.(2000)。The Corporate Governance Agenda。Journal of Corporate Governance, Practice- Based Papers，8，7-15。  new window
37.Clarke, J.、Gibson-Sweet, M.(1999)。The Use of Corporate Social Disclosures in the Management of Reputation and Legitimacy: Across Sectoral Analysis of UK Top 100 Companies。Business Ethics: A European Review，8(1)，5-13。  new window
38.Dam, Lammertjan、Scholtens, Bert(2013)。Ownership Concentration and CSR Policy of European Multinational Enterprises。Journal of Business Ethics，118(1)，117-126。  new window
39.Dimson, E.、Karakas, O.、Li, X.(2015)。Active Ownership。The Review of Financial Studies，28(12)，3225-3268。  new window
40.Fatemi, A.、Fooladi, I.、Tehranian, H.(2015)。Valuation Effects of Corporate Social Responsibility。Journal of Banking & Finance，59，182-192。  new window
41.Ferrell, O. C.、Ferrell, L.、Maignan, I.(2005)。A Stakeholder Model for Implementing Social Responsibility。European Journal of Marketing，39，9-10。  new window
42.Jiraporn, P.、Chintrakarn, P.(2013)。How Do Powerful CEOs View Corporate Social Responsibility (CSR)?。Economics Letters，119(3)，344-347。  new window
43.Kensner, I. F.、Dalton, D. R.(1986)。Board of Directors and He Checks and Balance of Corporate Governance。Business Horizon，29，17-23。  new window
44.Lamer, R.(1966)。Ownership and Control in the 200 Largest Nonfinancial Companies: 1929-1963。American Economic Review，56(4)，777-787。  new window
45.Lins, K.、Volpin, P.、Wagner, H.(2013)。Does Family Control Matter? International Evidence from the 2008 - 2009 Financial Crisis。The Review of Financial Studies，26(10)，2583-2619。  new window
46.Martínez-Ferrero, J.、Rodríguez-Ariza, L.、García-Sánchez, I.-M.(2016)。Corporate Social Responsibility as an Entrenchment Strategy, with a Focus on the Implications of Family Ownership。Journal of Cleaner Production，135，760-770。  new window
47.McGuinness, P. B.、Vieito, J. P.、Wang, M.(2017)。The Role of Board Gender and Foreign Ownership in the CSR Performance of Chinese Listed Firms。Journal of Corporate Finance，42，75-99。  new window
48.Morris, S. A.(1997)。Environmental Pollution and Competitive Advantage: An Exploratory Study of U.S. Industrial-goods Manufactures。Academy of Management Proceedings，43，411-415。  new window
49.Ness, K. E.、Mirza, A. M.(1991)。Corporate Social Disclose: A Note a Test of Agency Theory。The British Accounting Review，23，211-217。  new window
50.Johnson, R. A.、Greening, D. W.(1999)。The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance。Academy of Management Journal，42(5)，564-576。  new window
51.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
52.Waldman, David A.、Siegel, Donald S.、Javidan, Mansour(2006)。Components of CEO Transformational Leadership and Corporate Social Responsibility。Journal of Management Studies，43(8)，1703-1725。  new window
53.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
54.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
55.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review，87(3)，761-796。  new window
56.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal，42(6)，674-686。  new window
57.Beyer, Anne、Cohen, Daniel A.、Lys, Thomas Z.、Walther, Beverly R.(2010)。The financial reporting environment: Review of the recent literature。Journal of Accounting and Economics，50(2/3)，296-343。  new window
58.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance，58(3)，1301-1328。  new window
59.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
60.Deng, Xin、Kang, Jun-Koo、Low, Buen-Sin(2013)。Corporate social responsibility and stakeholder value maximization: Evidence from mergers。Journal of Financial Economics，110(1)，87-109。  new window
61.Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review，22(1)，20-47。  new window
62.Kolk, Ans、Pinkse, Jonatan(2010)。The Integration of Corporate Governance in Corporate Social Responsibility Disclosures。Corporate Social Responsibility and Environmental Management，17(1)，15-26。  new window
63.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance，57(6)，2741-2771。  new window
64.Dyer, W. Gibb Jr.、Whetten, David A.(2006)。Family firms and social responsibility: preliminary evidence from the S&P 500。Entrepreneurship Theory & Practice，30(6)，785-802。  new window
65.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
66.洪雪卿、陳薇如、傅雁鈴(20131200)。影響企業社會責任績效之重要因素為何？。商管科技季刊，14(4)，405-441。new window  延伸查詢new window
67.Berrone, Pascual、Cruz, Cristina、Gómez-Mejía, Luis R.、Larraza-Kintana, Martin(2010)。Socioemotional wealth and corporate responses to institutional pressures: Do family-controlled firms pollute less?。Administrative Science Quarterly，55(1)，82-113。  new window
68.Gómez-Mejía, Luis R.、Nuñez-Nickel, Manuel、Gutierrez, Isabel(2001)。The Role of Family Ties in Agency Contracts。Academy of Management Journal，44(1)，81-95。  new window
69.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
70.Godfrey, Paul C.(2005)。The relationship between corporate philanthropy and shareholder wealth: A risk management perspective。The Academy of Management Review，30(4)，777-798。  new window
71.Fombrun, Charles、Shanley, Mark(1990)。What's in a Name? Reputation Building and Corporate Strategy。The Academy of Management Journal，33(2)，233-258。  new window
72.鄧美貞、王琬青(20121200)。企業社會責任與財務績效：以經營效率為中介效果。朝陽商管評論，11(2)，77-104。new window  延伸查詢new window
73.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
74.廖婉鈞、林月雲、虞邦祥(20090400)。知覺組織利害關係人重要程度與組織績效之關係：企業責任作為之中介效果。管理學報，26(2)，213-231。new window  延伸查詢new window
會議論文
1.王宗正、張元、沈中華(2010)。新聞曝光可以增進企業社會責任對財務績效的影響嗎--台灣實證研究。台灣經濟學會2010年年會。台灣大學。  延伸查詢new window
研究報告
1.李禮仲、鄧哲偉(2003)。公司治理對台灣企業的意義。  延伸查詢new window
2.Fich, E.、Garcia, D.、Robinson, T.、Yore, A.(2009)。Corporate Philanthropy, Agency Problems, and Shareholder Wealth。  new window
學位論文
1.藍麗琪(2008)。企業社會責任與財務績效--台灣花旗與玉山金控個案比較分析(碩士論文)。國立臺北大學。  延伸查詢new window
2.洪皓群(2010)。董事會結構對企業社會責任之影響(碩士論文)。大葉大學。  延伸查詢new window
3.陳怡婷(2008)。董事會結構、股權結構與環境污染資訊揭露關聯性之研究(碩士論文)。淡江大學。  延伸查詢new window
4.洪麗芳(2004)。股權結構、財務決策與公司績效關聯性之研究(碩士論文)。中原大學。  延伸查詢new window
5.江淑玲(1998)。我國上市公司股利政策之研究(博士論文)。國立政治大學。new window  延伸查詢new window
6.郭麗娟(2007)。台灣家族企業所有權型態與生產力關係之研究(碩士論文)。朝陽科技大學。  延伸查詢new window
圖書
1.林松樹(2004)。公司治理及獨立董監事--企業危機應對實戰技巧。憲業。  延伸查詢new window
2.Eells, R.、Walton, C.(1974)。Conceptual Foundation of business。Burr Ridge, IL：Irwin。  new window
3.Elkington, J.(1997)。The Triple Bottom Line of list Century。New York：Business, Wiley。  new window
4.Bowen, Howard R.(1953)。Social Responsibilities of the Businessman。Harper and Row。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
6.Fombrun, Charles J.(1996)。Reputation: Realizing Value from the Corporate Image。Harvard Business School Press。  new window
7.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
單篇論文
1.王婉茹(2015)。公司治理、企業社會責任對信用評等之影響--以台灣上市櫃公司為例。  延伸查詢new window
2.Fuerst, O.，Kang, S. H.(2000)。Corporate Governance, Expected Operating Performance and Pricing，New Haven：Yale School of Management。  new window
圖書論文
1.金靖恩(2014)。企業公民。天下雜誌獨立評論。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1428（臺灣：1421，外國：7） ／ 本年度總使用人次：1972506 ／ 訪客人次（自102年09月）：67774827
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上