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：財務績效、公司稅與企業社會責任揭露
書刊名：商管科技季刊
作者：侯啟娉 引用關係／蔡玉琴 引用關係／倪伯煌 引用關係／李子文 引用關係
作者(外文)：Hou, Chi-ping／Tsai, Yu-chin／Ni, Bor-hwang／Lee, Tzu-wen
出版日期：2017
卷期：18:1
頁次：頁75-100
主題關鍵詞：企業社會責任；公司稅；財務績效；Corporate social responsibility；Corporate tax；Financial performance
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(5) 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:5
  • 共同引用共同引用:109
  • 點閱點閱:35
近年企業社會責任日益受到關注，許多公司也於網路揭露其企業社會責任報告。本文使用2009年至2013年之上市櫃公司資料為樣本，檢驗自願性揭露企業社會責任報告的公司，是否與其財務績效好壞、公司稅有關係。本文研究結果顯示，財務績效與企業社會責任報告呈正向關係，亦即財務績效較好的公司，較會主動揭露企業社會責任報告；而當期支付所得稅與企業社會責任報告呈負向關係，顯示實際繳稅較少的公司，也較會揭露其企業社會責任報告。從本文發現可得知，公司財務績效好，較有資源從事企業社會責任活動，並較會自願性揭露社會企業責任報告，也較有資源從事稅務規劃，因此實際支付公司稅的金額較低。近年政府推動企業社會責任報告揭露，本文的發現建議該報告應加入稅務治理的說明，以提高稅務資訊透明度，可提供政府相關規範參考。
The increasing popularity of corporate social responsibility (CSR) during the past few years has made it a trend that companies start to voluntarily publish their CSR reports. The purpose of this paper is to investigate the relationship among financial performance, corporate tax and corporate social responsibility disclosure. Our samples include the firms listed on Taiwan Stock Market from 2009 to 2013. The results show that financial performance is significantly positively related to CSR report disclosure, and corporate income tax payment is significantly negatively related to CSR report disclosure. The results imply that companies with good performance tend to disclose their CSR reports, and they have more resource to be engaged in tax planning, hence these companies pay less income tax than other companies. Recent Taiwan authorities promote to disclose CSR information. Our findings suggest enhance firms' information transparency through CSR reports with firms' tax planning information.
期刊論文
1.Smith, Alan D.(2007)。Making the case for the competitive advantage of corporate social responsibility。Business Strategy Series，8(3)，186-195。  new window
2.Stanwick, P. A.、Stanwick, S. D.(1998)。The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination。Journal of Business Ethics，17(2)，195-204。  new window
3.Richardson, A. J.、Welker, M.(2001)。Social Disclosure, Financial Disclosure and the Cost of Equity Capital。Accounting, Organizations and Society，26(7/8)，597-616。  new window
4.Gao, Y.(2011)。CSR in an emerging country: A content analysis of CSR reports of listed companies。Baltic Journal of Management，6(2)，263-291。  new window
5.陳育成、許峰睿、黃聖雯(20131000)。企業社會責任與經營績效之關聯性研究。評價學報，6，53-72。new window  延伸查詢new window
6.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
7.Al-Tuwaijri, S. A.、Christensen, T. E.、Hughes, K. E. II(2004)。The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach。Accounting, Organizations and Society，29(5/6)，447-471。  new window
8.Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance，16(5)，703-718。  new window
9.黃家齊(20000900)。人力資源管理系統內部契合與組織績效之關聯性研究 : 全形理論觀點。中山管理評論，8(3)，511-536。new window  延伸查詢new window
10.Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance，18(4)，804-827。  new window
11.Cardebat, Jean-Marie、Sirven, Nicolas(2010)。What Corporate Social Responsibility Reporting Adds to Financial Return?。Journal of Economics and International Finance，2(2)，20-27。  new window
12.胡憲倫、劉文翔(20010800)。臺灣企業環境報告書之現況評析。工安環保報導，4，2-4。  延伸查詢new window
13.蘇裕惠(20150100)。企業社會責任報告中的稅務報告。會計研究月刊，350，110-115。  延伸查詢new window
14.McKendalll, M.、Sánchez, C.、Sicilian, P.(1999)。Corporate governance and corporate illegality: The effects of board structure on environmental violations。International Journal of Organizational Analysis，7(3)，201-223。  new window
15.Porter, M. E.、Kramer, M. R.(2007)。Strategy and society: The link between competitive advantage and corporate social responsibility--Response。Harvard Business Review，85(6)，136-137。  new window
16.Fombrun, Charles J.、Gardberg, Naomi A.、Barnett, Michael L.(2000)。Opportunity platforms and safety nets: corporate citizenship and reputational risk。Business and Society Review，105(1)，85-106。  new window
17.Cochran, Philip L.、Wood, Robert A.(1984)。Corporate social responsibility and financial performance。Academy of Management Journal，27(1)，42-56。  new window
18.Porter, Michael E.、van der Linde, Claas(1995)。Toward a New Conception of the Environment-competitiveness Relationship。Journal of Economic Perspectives，9(4)，97-118。  new window
19.McGuire, Jean B.、Sundgren, Alison、Schneeweis, Thomas(1988)。Corporate social responsibility and firm financial performance。Academy of Management Journal，31(4)，854-872。  new window
20.Turban, Daniel B.、Greening, Daniel W.(1997)。Corporate social performance and organizational attractiveness to prospective employees。Academy of Management Journal，40(3)，658-672。  new window
21.Preston, Lee E.、O'Bannon, Douglas P.(1997)。The Corporate Social-Financial Performance Relationship: A Typology and Analysis。Business and Society，36(4)，419-429。  new window
22.Venkatraman, N.、Ramanujam, Vasudevan(1986)。Measurement of Business Performance in Strategy Research: A Comparison of Approaches。Academy of Management Review，11(4)，801-814。  new window
23.李秀英、劉俊儒、楊筱翎(20110800)。企業社會責任與公司績效之關聯性。東海管理評論，13(1)，77-111。new window  延伸查詢new window
24.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
25.Cornell, B.、Shapiro, A. C.(1987)。Corporate Stakeholder and Corporate Finance。Financial Management，16(1)，5-14。  new window
26.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal，18(4)，303-319。  new window
27.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。  new window
28.Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy，31(1)，86-108。  new window
29.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
30.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
31.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。  new window
32.Alexander, Gordon J.、Buchholz, Rogene A.(1978)。Corporate Social Responsibility and Stock Market Performance。Academy of Management Journal，21(3)，479-486。  new window
33.Griffin, Jennifer J.、Mahon, John F.(1997)。The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research。Business and Society，36(1)，5-31。  new window
34.McWilliams, Abagail、Siegel, Donald S.(2000)。Corporate social responsibility and financial performance: Correlation or misspecification?。Strategic Management Journal，21(5)，603-609。  new window
35.沈中華、張元(20080900)。企業的社會責任行為可以改善財務績效嗎？--以英國FTSE社會責任指數為例。經濟論文，36(3)，339-385。new window  延伸查詢new window
36.Ullmann, Arieh A.(1985)。Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms。The Academy of Management Review，10(3)，540-557。  new window
37.Cormier, D.、Gordon, I. M.(2001)。An examination of social and environmental reporting strategies。Accounting, Auditing & Accountability Journal，14(5)，587-617。  new window
研究報告
1.Tsoutsoura, M.(20040301)。Corporate social responsibility and financial performance。Berkeley, CA：Center for Responsible Business。  new window
2.Molloy, L.、Erekson, H.、Gorman, R.(2002)。Exploring the Relationship between Environmental and Financial Performance。Miami University。  new window
3.Watson, L.(2012)。Social Influence on Aggressive Accounting: The Impact of Corporate Social Responsibility on Tax Aggressiveness。  new window
學位論文
1.林佳瑩(2009)。企業社會責任績效與財務績效及無形資產價值之相關性研究--以台灣資訊電子產業為例(碩士論文)。國立交通大學。  延伸查詢new window
2.陳思伃(2014)。企業社會責任與企業稅務規避關聯性之探討(碩士論文)。中原大學。  延伸查詢new window
3.陳姵穎(2014)。CSR與避稅之關聯: 從不同構面探討之(碩士論文)。國立東華大學。  延伸查詢new window
4.張庭瑋(2013)。企業社會責任、稅務風險與有效稅率(碩士論文)。中國文化大學。  延伸查詢new window
圖書
1.孫震(2009)。企業倫理與企業社會責任。臺北市：天下遠見。  延伸查詢new window
2.Szilagyi, A. D. Jr.(1984)。Management and Performance。New Jersey：Scott Foresman。  new window
3.錢為家(2009)。企業社會責任實務全書 : 第四代企業的價值驅動優勢。臺北：商周：城邦文化。  延伸查詢new window
4.吳德豐、徐麗珍(2010)。公司稅務治理與規劃--管理風險、創造價值。台北市：財團法人資誠教育基金會。  延伸查詢new window
5.Erie, B.(2006)。Tax Risk Management and Board Responsibility。Berlin：KPMG。  new window
6.Hanlon, M.、Terry S.(2005)。Bank-Tax Conformity for Corporate Income: An Introduction to the Issues。Cambridge, Mass：National Bureau of Economic Research。  new window
其他
1.申永順(2012)。國內外企業永續報告之發展現況與趨勢，台灣永續能源研究基金會。，http://taise.org.tw/uploadfile/file/2012CSRWorkshop/Class3.pdf。  延伸查詢new window
2.趙永紝(20150222)。蘋果跨國避稅全球聯手追繳，http://www.chinatimes.com/realtimenews/20150222000910-260412。  延伸查詢new window
3.鄭琪芳(20090608)。科技業租稅減免十年逾兆，http://m.ltn.com.tw/news/politics/paper/309514。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
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：1104（臺灣：1082，外國：22） ／ 本年度總使用人次：1725833 ／ 訪客人次（自102年09月）：67544473
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