企業社會責任與未來盈餘反應係數

The Effect of Corporate Social Responsibility on Future Earnings Response Coefficient

10.6840/cycu201700302

柯壯穎

未來盈餘反應係數 ； 企業社會責任 ； Future Earnings Response Coefficient ； Corporate Social Responsibility

中原大學會計學系學位論文

2017年

碩士

李先莉

繁體中文

近年來，科技進步及社會發展快速，伴隨著全球暖化、極端氣候的加劇，且這些環境問題不僅是影響現下狀況，也將會延續至未來世代。因此，企業社會責任之概念日趨受到重視，社會大眾不再只是關心企業的利潤，也關心企業對於社會的付出。 本研究以2011年至2013年之上市櫃公司為樣本，採用傾向分數配對法，選取性質相近的公司為樣本。主要探討未來盈餘反應係數與企業社會責任之關聯性，對於揭露企業社會責任報告書，是否提升企業未來盈餘反應係數作檢測。研究結果顯示，有揭露企業社會責任報告書之企業，會有較高的未來盈餘反應係數，意味著當公司揭露企業社會責任報告，有助於提升企業的未來盈餘，支持本研究之假說。

In recent years, rapid technological progress and social development have caused global warming and intensified extreme weather. These environmental problems have affected the current situation, and it will continue to affect future generations. More and more corporates place a lot of emphasis on the concept of Corporate Social Responsibility. The public has not only concerned about the profits of enterprises but also concerned about their responsibility for social welfare. Based on the sample of the listed company from 2011 to 2013, this paper adopts the method of Propensity score matching to select companies with similar properties. This paper mainly discusses the relationship between the Future Earnings Response Coefficients and Corporate Social Responsibility (CSR), and whether revealing CSR reports can improve the enterprise's Future Earnings Response Coefficients. The results show that companies that disclose CSR reports will have higher Future Earnings Response Coefficients, which means that when companies disclose CSR reports, it helps to raise the company's future surpluses. The results support the hypothesis of this study.

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