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題名:The Effect of Corporate Social Responsibility Performance on Financial Risk
書刊名:臺大管理論叢
作者:蕭莉芃陳維慈林灼榮
作者(外文):Hsiao, Li-pengChen, WeitzuLin, Jwu-rong
出版日期:2020
卷期:30:2
頁次:頁257-310
主題關鍵詞:企業社會責任市場風險流動性風險資金成本Corporate social responsibilityMarket riskLiquidity riskCost of capital
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(2) 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:2
  • 共同引用共同引用:2
  • 點閱點閱:8
期刊論文
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2.Idowu, S. O.、Towler, B. A.(2004)。A comparative study of the contents of corporate social responsibility reports of UK companies。Management of Environmental Quality: An International Journal,15(4),420-437。  new window
3.Heinkel, R.、Kraus, A.、Zechner, J.(2001)。The Effect of Green Investment on Corporate Behavior。Journal of Financial and Quantitative Analysis,36(4),431-449。  new window
4.Sharfman, M. P.、Fernando, C. S.(2008)。Environmental Risk Management and the Cost of Capital。Strategic Management Journal,29(6),569-592。  new window
5.Luo, Xueming、Bhattacharya, Chitra B.(2009)。The Debate over Doing Good: Corporate Social Performance, Strategic Marketing Levers, and Firm-Idiosyncratic Risk。Journal of Marketing,73(6),198-213。  new window
6.Clarkson, P. M.、Li, Y.、Richardson, G. D.(2004)。The market valuation of environmental capital expenditures by pulp and paper companies。The Accounting Review,79(2),329-353。  new window
7.Jo, Hoje、Harjoto, Maretno A.(2011)。Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility。Journal of Business Ethics,103(3),351-383。  new window
8.Acharya, V. V.、Pedersen, L. H.(2005)。Asset pricing with liquidity risk。Journal of Financial Economics,77(2),375-410。  new window
9.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
10.Barnea, Amir、Rubin, Amir(2010)。Corporate social responsibility as a conflict between shareholders。Journal of Business Ethics,97(1),71-86。  new window
11.Bagehot, Walter(1971)。The Only Game in Town。Financial Analysis Journal,27(2),12-14。  new window
12.Downing, P. R.(1997)。Governing for stakeholders。Corporate Board,18(107),13-17。  new window
13.Fu, Renhui、Kraft, Arthur、Zhang, Huai(2012)。Financial reporting frequency, information asymmetry, and the cost of equity。Journal of Accounting and Economics,54(2/3),132-149。  new window
14.Goolsbee, A.(2000)。The importance of measurement error in the cost of capital。National Tax Journal,53(2),215-228。  new window
15.Jiraporn, Pornsit、Jiraporn, Napatsorn、Boeprasert, Adisak、Chang, Kiyoung(2014)。Does corporate social responsibility (CSR) improve credit ratings? Evidence from geographic identification。Financial Management,43(3),505-531。  new window
16.Joshi, S.、Krishnan, R.、Lave, L.(2001)。Estimating the hidden costs of environmental regulation。The Accounting Review,76(2),171-198。  new window
17.Kim, J. W.、Shi, Y.(2011)。Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts。Journal of Accounting and Public Policy,30(4),348-366。  new window
18.Malik, Mahfuja(2015)。Value-enhancing capabilities of CSR: A brief review of contemporary literature。Journal of Business Ethics,127(2),419-438。  new window
19.Owen, David(2005)。CSR after Enron: A role for the academic accounting profession。European Accounting Review,14(2),395-404。  new window
20.Stigler, George J.(1964)。Public regulation of the securities market。The Journal of Business,37(2),117-142。  new window
21.Bae, Kee-Hong、Kang, Jun-Koo、Wang, Jin(2011)。Employee treatment and firm leverage: A test of the stakeholder theory of capital structure。Journal of Financial Economics,100(1),130-153。  new window
22.Frooman, Jeff(1997)。Socially Irresponsible and Illegal Behavior and Shareholder Wealth: A Meta-analysis of Event Studies。Business and Society,36(3),221-249。  new window
23.Feng, Z. Y.、Wang, M. L.、Huang, H. W.(2015)。Equity financing and social responsibility: Further international evidence。The International Journal of Accounting,50(3),247-280。  new window
24.Fernandes, N.、Ferreira, M. A.(2009)。Insider trading laws and stock price informativeness。Review of Financial Studies,22(5),1845-1887。  new window
25.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
26.Lins, Karl V.、Servaes, Henri、Tamayo, Ane(2017)。Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis。The Journal of Finance,72(4),1785-1824。  new window
27.Daske, H.(2006)。Economic Benefits of Adopting IFRS or US-GAAP--Have the Expected Cost of Equity Capital Really Decreased?。Journal of Business Finance and Accounting,33(3/4),329-373。  new window
28.Bouslah, K.、Kryzanowski, L.、M'Zali, B.(2013)。The Impact of the Dimensions of Social Performance on Firm Risk。Journal of Banking & Finance,37(4),1258-1273。  new window
29.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
30.Bendell, J.(2010)。ESG analysis in deep water。Journal of Corporate Citizenship,40,6-25。  new window
31.郭俐君、廖懿屏(20200800)。The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks。臺大管理論叢,30(2),175-210。new window  new window
32.Sharfman, Mark(1996)。The construct validity of the Kinder, Lydenberg & Domini social performance ratings data。Journal of Business Ethics,15(3),287-296。  new window
33.葉疏、王全三(20200800)。Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income。臺大管理論叢,30(2),135-173。new window  延伸查詢new window
34.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
35.Affleck-Graves, J.、Callahan, C.、Chipalkatti, N.(2002)。Earnings predictability, information asymmetry, and market liquidity。Journal of Accounting Research,40(3),561-583。  new window
36.Beaver, W.、Kettler, P.、Scholes, M.(1970)。The Association between Market Determined and Accounting Determined Risk Measures。The Accounting Review,45(4),654-682。  new window
37.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
38.Carhart, Mark M.(1997)。On persistence in mutual fund performance。The Journal of Finance,52(1),57-82。  new window
39.Chih, Hsiang-Lin、Shen, Chung-Hua、Kang, Feng-Ching(2008)。Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence。Journal of Business Ethics,79(1/2),179-198。  new window
40.Cho, Seong Y.、Lee, Cheol、Pfeiffer, Ray J. Jr.(2013)。Corporate social responsibility performance and information asymmetry。Journal of Accounting and Public Policy,32(1),71-83。  new window
41.Clarkson, P. M.、Li, Yue、Richardson, G. D.、Vasvari, F. P.(2008)。Revisiting the Relation between Environmental Performance and Environmental Disclosure: an Empirical Analysis。Accounting, Organizations and Society,33(4/5),303-327。  new window
42.Copeland, Thomas E.、Galai, Dan(1983)。Information Effects on the Bid-ask Spread。The Journal of Finance,38(5),1457-1469。  new window
43.Core, John E.、Guay, Wayne R.、Verdi, Rodrigo(2008)。Is Accruals Quality a Priced Risk Factor?。Journal of Accounting and Economics,46(1),2-22。  new window
44.Demsetz, Harold(1968)。The cost of Transacting。Quarterly Journal of Economics,82(1),33-53。  new window
45.Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review,86(1),59-100。  new window
46.Fernandes, Nuno、Ferreira, Miguel A.(2008)。Does international cross-listing improve the information environment。Journal of Financial Economics,88(2),216-244。  new window
47.Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。  new window
48.Graves, Samuel B.、Waddock, Sandra A.(1994)。Institutional Owners and Corporate Social Performance。Academy of Management Journal,37(4),1034-1046。  new window
49.Hail, Luzi、Leuz, Christian(2006)。International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?。Journal of Accounting Research,44(3),485-531。  new window
50.Jensen, Michael C.(2001)。Value maximization, stakeholder theory, and the corporate objective function。Journal of Applied Corporate Finance,14(3),8-21。  new window
51.Kim, Oliver、Verrecchia, Robert E.(1994)。Market Liquidity and Volume around Earnings Announcements。Journal of Accounting & Economics,17(1/2),41-67。  new window
52.Kim, Yongtae、Li, Haidan、Li, Siqi(2014)。Corporate Social Responsibility and Stock Price Crash Risk。Journal of Banking and Finance,43,1-13。  new window
53.Krinsky, I.、Lee, J.(1996)。Earnings Announcements and the Components of the Bid-Ask Spread。Journal of Finance,51(4),1523-1535。  new window
54.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
55.Lang, M. H.、Maffett, Mark G.(2011)。Transparency and liquidity uncertainty in crisis periods。Journal of Accounting and Economics,52(2/3),101-125。  new window
56.Lee, Charles M. C.、Mucklow, Belinda、Ready, Mark J.(1993)。Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis。The Review of Financial Studies,6(2),345-374。  new window
57.Morck, Randall、Yeung, Bernard、Yu, Wayne(2000)。The Information Content of Stock Markets: Why Do Emerging Markets Have Synchronous Stock Price Movements?。Journal of Financial Economics,58(1/2),215-260。  new window
58.Ng, Jeffrey(2011)。The effect of information quality on liquidity risk。Journal of Accounting and Economics,52(2/3),126-143。  new window
59.Pástor, Ľuboš、Stambaugh, Robert F.(2003)。Liquidity Risk and Expected Stock Returns。Journal of Political Economy,111(3),642-685。  new window
60.Sadka, R.(2011)。Liquidity risk and accounting information。Journal of Accounting and Economics,52(2/3),144-152。  new window
61.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
62.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
63.Cheng, Beiting、Ioannou, Ioannis、Serafeim, George(2014)。Corporate social responsibility and access to finance。Strategic Management Journal,35(1),1-23。  new window
研究報告
1.Wang, Charles C. Y.(2012)。Measurement errors of expected returns proxies and the implied cost of capital。Boston, MA:Harvard Business School。  new window
2.Karolyi, G. A.、Lee, K. H.、van Dijk, M. A.(2007)。Common patterns in commonality in returns, liquidity, and turnover around the world。Columbus, OH:The Ohio State University。  new window
3.Renneboog, L.、Ter Horst, J.、Zhang, C.(2007)。The price of ethics: Evidence from socially responsible mutual funds。Brussels, Belgium:European Corporate Governance Institute。  new window
 
 
 
 
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