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題名:Does CSR Materiality Affect Financial Performance in Taiwan?
書刊名:財務金融學刊
作者:黃啟瑞 引用關係柯文乾 引用關係林志斌 引用關係
作者(外文):Huang, Chi-juiKe, Wen-chyanLin, Chih-pin
出版日期:2020
卷期:28:4
頁次:頁59-109
主題關鍵詞:重大性公司治理企業社會責任企業社會責任揭露財務績效MaterialityCorporate governanceCorporate social responsibilityCSR disclosureFinancial 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(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:62
  • 點閱點閱:13
期刊論文
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6.張眾卓、王祝三(20130100)。臺灣時間序列與橫斷面股票報酬之研究:不同模型設定、投資組合建構以及樣本選擇下之再檢測。經濟研究. 臺北大學經濟學系,49(1),31-88。new window  延伸查詢new window
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15.Julian, Scott D.、Ofori-Dankwa, Joseph C.(2013)。Financial Resource Availability and Corporate Social Responsibility Expenditures in A Sub-Saharan Economy: The Institutional Difference Hypothesis。Strategic Management Journal,34(11),1314-1330。  new window
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21.Wang, Taiyuan、Bansal, Pratima(2012)。Social responsibility in new ventures: Profiting from a long-term orientation。Strategic Management Journal,33(10),1135-1153。  new window
22.Heitzman, Shane、Wasley, Charles、Zimmerman, Jerold(2010)。The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions。Journal of Accounting and Economics,49,109-132。  new window
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25.詹場、柯文乾、池祥麟、盧嘉梧(20200600)。Corporate Social Responsibility and Risk: Evidence from China。財務金融學刊,28(2),91-133。new window  延伸查詢new window
26.Eccles, Robert、Krzus, Michael、Rogers, Jean、Serafeim, George(2012)。The need for sector specific materiality and sustainability standards。Journal of Applied Corporate Finance,24,65-71。  new window
27.Grewal, Jody、Hauptmann, Clarissa、Serafeim, George(2020)。Material sustainability information and stock price informativeness。Journal of Business Ethics,2020(Feb.),1-32。  new window
28.Groening, Christopher、Kanuri, Vamsi K.(2018)。Investor reactions to concurrent positive and negative stakeholder news。Journal of Business Ethics,149,833-856。  new window
29.Hsu, Po-Hsuan、Lee, Hsiao-Hui、Peng, Shu-Cing、Yi, Long(2018)。Natural disasters, technology diversity, and operating performance。Review of Economics and Statistics,100(4),619-630。  new window
30.Khan, Mozaffar、Serafeim, George、Yoon, Aaron(2016)。Corporate sustainability: First evidence on materiality。The Accounting Review,91(6),1697-1724。  new window
31.Lankoski, Leena(2009)。Differential economic impacts of corporate responsibility issues。Business and Society,48,206-224。  new window
32.Nisonger, Thomas E.(2008)。The "80/20 Rule" and core journals。The serials librarian from the printed page to the digital age,55,62-84。  new window
33.Park, Young-Ryeol、Song, Sangcheol、Choe, Soonkyoo、Baik, Youjin(2015)。Corporate social responsibility in international business: Illustrations from Korean and Japanese electronics MNEs in Indonesia。Journal of Business Ethics,129,747-761。  new window
34.Rhee, Mooweon、Haunschild, Pamela R.(2006)。The liability of good reputation: A study of product recalls in the U.S. automobile industry。Organization Science,17(1),101-117。  new window
35.Shan, Liwei、Fu, Shine、Zheng, Lu(2017)。Corporate sexual equality and firm performance。Strategic Management Journal,38,1812-1826。  new window
36.Verheyden, Tim、Eccles, Robert G.、Feiner, Andreas(2016)。ESG for all? The impact of ESG screening on return, risk, and diversification。Journal of Applied Corporate Finance,28(2),47-55。  new window
37.曹耀鈞、薛舜仁、白憶萱(20121200)。股價對環境、社會與治理負面訊息反應之研究。會計與公司治理,8(2),49-72。new window  延伸查詢new window
38.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
39.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
40.Orlitzky, Marc、Schmidt, Frank L.、Rynes, Sara L.(2003)。Corporate Social and Financial Performance: A Meta-Analysis。Organization Studies,24(3),403-441。  new window
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42.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal,18(4),303-319。  new window
43.Campbell, John L.(2007)。Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility。The Academy of Management Review,32(3),946-967。  new window
44.池祥萱、繆文娟、莊瀅臻(20140300)。企業社會責任對於公司財務績效之影響是雙面刃嗎?來自全球500大公司的證據。管理學報,31(1),1-19。new window  延伸查詢new window
45.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
46.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
47.McWilliams, Abagail、Siegel, Donald S.(2001)。Corporate Social Responsibility: A theory of the Firm Perspective。Academy of Management Review,26(1),117-127。  new window
48.Amihud, Yakov(2002)。Illiquidity and Stock Returns: Cross- section and Time-series Effects。Journal of Financial Markets,5(1),31-56。  new window
49.Jensen, Michael C.(2002)。Value maximization, stakeholder theory, and the corporate objective function。Business Ethics Quarterly,12(2),235-256。  new window
50.Baumeister, Roy F.、Bratslavsky, Ellen、Finkenauer, Catrin、Vohs, Kathleen D.(2001)。Bad Is Stronger Than Good。Review of General Psychology,5(4),323-370。  new window
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研究報告
1.Länsilahti, Sini(2012)。Market reactions to Environmental, Social, and Governance (ESG)-news: Evidence from European Markets。Aalto University。  new window
2.Margolis, Joshua D.、Elfenbein, Hillary A.、Walsh, James P.(2009)。Does it Pay to Be Good... and Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance。  new window
3.Cheng, Ing-Haw、Hong, Harrison G.、Shue, Kelly(2014)。Do Managers Do Good with Other Peoples' Money?。  new window
4.CSRone(2016)。Taiwan Sustainability Reports Analysis。Taipei:VEDA International Corp。  new window
5.Grewal, Jody、Serafeim, George、Yoon, Aaron(2016)。Shareholder activism on sustainability issues。  new window
圖書
1.Kögler, Damien(2007)。Unternehmensethik in internationalen Unternehmen。GRIN Verlag。  new window
2.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
其他
1.Sustainability Accounting Standards Board(2018)。SASB Standards Application Guidance,https://www.sasb.org/standardsoverview/downloadcurrent-standards/。  new window
 
 
 
 
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