本研究探討家族企業與企業社會責任之關聯，且進一步研究家族企業經理人過度自信對企業社會責任績效之影響，是否會強化(削弱)利益收斂效果或強化(削弱)利益掠奪效果。本研究樣本期間為西元2007年至2017年共計11個財務年度，並以我國上市櫃公司為研究樣本。實證結果顯示，家族企業較非家族企業有較差的企業社會責任績效，支持利益掠奪效果。此外，本研究發現家族企業經理人過度自信會強化家族企業之利益掠奪效果，即家族企業經理人過度自信會有更差的企業社會責任績效。

The purpose of this research is to explore the relationship between the family business and corporate social responsibility (CSR) and to further study whether the effect of overconfidence of family business CEO on CSR performance will strengthen (weaken) the convergence of interest effect or strengthen (weaken) the entrenchment effect. During the sample period of this paper, there were 11 financial years from 2007 to 2017, with the public companies in Taiwan. The results show that family firms have worse CSR performance than non-family firms, which supports the entrenchment effect. In addition, this study finds that the overconfident CEO of family business will enhance the entrenchment effect of the family business, that is, the overconfident CEO of family business will lead to worse corporate social responsibility performance.

中文摘要	i
英文摘要	ii
目錄	iii
表目錄	iv
圖目錄	v
第一章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	3
第三節 研究流程	4
第二章 文獻探討	6
第一節 家族企業之相關文獻	6
第二節 企業社會責任之相關文獻	8
第三節 過度自信之相關文獻	13
第三章 研究模型與假說	16
第一節 研究假說	16
第二節 資料來源	21
第三節 研究方法	22
第四節 實證模型	23
第五節 變數定義	26
第四章 實證結果	32
第一節 敘述性統計	32
第二節 單變量分析	34
第三節 迴歸結果	36
第五章 結論與建議	46
第一節 研究結論	46
第二節 研究限制與建議	47
參考文獻	48
中文文獻	48
英文文獻	49
表一 控制變數簡易表	31
表二 敘述性統計	33
表三 相關係數	35
表四 家族企業與企業社會責任之關聯(Logit Regression)	38
表五 家族企業與企業社會責任之關聯(Probit Regression)	39
表六 過度自信的調節效果 (Logit Regression)	41
表七 過度自信的調節效果 (Probit Regression)	42
表八 過度自信為調節效果(CONFIDENCE_2)( Logit Regression )	44
表九 過度自信為調節效果(CONFIDENCE_2)( Probit Regression )	45
圖一 研究流程圖	5

中文摘要
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張力、蔡函芳、林翠蓉、王禹軒、洪榮華，2013，家族企業特性與經理人過度自信對其舉債決策之影響，中山管理評論，第21卷1期：123-163。
戚靜玟、詹秋碧、張瑞晃、李馨蘋，2018，家族持股與董事會結構對企業社會責任之影響，東吳經濟商學學報，第97卷：1-34。
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黃瓊瑤、王癸元、張鳳真，2013，企業社會責任事件宣告與股價異常報酬之研究，當代會計，14卷2期：175-204。
劉永欽、陳香如、陳聖雯，2018，經理人持股對公司價值的影響：過度自信的角色，經濟研究，第54卷2期：191-242。
蔡信夫、鍾惠民、林詩韻，2003，控制股東代理問題與盈餘資訊內涵之關聯性研究以臺灣上市公司為例，當代會計，第4卷2期：165-189。
謝雅筑，2015，家族企業與企業社會責任績效，台灣大學會計學研究所學位論文。
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