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系統識別號 U0002-2306201417524400
中文論文名稱 多樣性、企業慈善捐贈與競爭優勢之關聯性研究 -中國的實證
英文論文名稱 A Study on the Interrelationship between Diversity, Corporate Philanthropy and Competitive Advantage -Evidence from China
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 102
學期 2
出版年 103
研究生中文姓名 吳昭瑩
研究生英文姓名 Chao-Ying Wu
學號 601600405
學位類別 碩士
語文別 中文
口試日期 2014-06-01
論文頁數 82頁
口試委員 指導教授-郭樂平
委員-張保光
委員-游輝城
中文關鍵字 慈善捐贈  董事會成員背景多樣性  營運多樣性  資源依賴理論 
英文關鍵字 Corporate philanthropy  Board diversity  Operational diversity  Resource dependence theory 
學科別分類
中文摘要 本文探討企業的多樣性(亦即董事會成員背景多樣性及營運多樣性)如何影響企業的慈善捐贈,並檢視企業的慈善捐贈對公司競爭優勢的影響。以中國上市A股2008-2011年的企業為研究樣本,採行兩階段最小平方法進行迴歸分析檢測。研究顯示當中國上市A股企業的營運多樣性計劃越完善時,企業的慈善捐贈支出亦呈正向顯著提高,此外,研究發現獨立董事比例和女性董事比例提高時,企業慈善捐贈會降低,而董事年齡增加時會正向影響企業的慈善捐贈支出,另外,企業的管理者若曾俱備政治背景之經歷將正向顯著影響企業慈善捐贈。再者,實證發現2008-2011年間中國上市A股企業當期的慈善捐贈支出增加會帶來企業的競爭優勢。本研究從資源依賴理論觀點探討在中國從事商業行為,或許進行慈善捐贈會是一種能提升企業形象創造無形資產進而產生後續經濟利益的一種有效路徑。
英文摘要 This paper attempts to explore the motivations behind philanthropic giving among listed firms in China and the mediating role of philanthropic giving in the relations that competitive advantage. The research data comprise panel data of A-share listed firms in China during 2008-2011. This paper investigates the impact of diversity on corporate philanthropy. Our empirical evidence shows that these firms’ philanthropic giving increased significantly with the increase of their operational diversity. However, The ratio of insiders to outsiders, and the proportion of female were found to be negative and significantly associated with firms' philanthropic giving, director to be positive and significantly associated with firms' philanthropic giving. Finally, our evidence during 2008-2011 also shows that increasing philanthropic giving in prior period could lead to a greater revenue growth in the next, confirming the mediating role of philanthropic giving. In China, philanthropic giving is probably an effective approach to improving corporate image or creating some intangible assets that generate economic benefits.
論文目次 目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 7
第三節 研究架構 9
第貳章 文獻探討與研究假說 11
第一節 資源依賴理論 11
第二節 慈善與中國所有權結構 15
第三節 董事會成員背景多樣性與慈善 20
第四節 營運多樣性與慈善 28
第五節 企業慈善與競爭優勢 34
第三章 研究方法 39
第一節 觀念性架構 39
第二節 實證模型與變數衡量 40
第三節 研究樣本與資料蒐集 46
第四節 研究方法 46
第四章 實證結果 48
第一節 敘述性統計 48
第二節 相關分析 50
第三節 迴歸分析結果 51
第五章 結論與建議 62
第一節 研究結論 62
第二節 管理意涵及研究貢獻 65
第三節 研究限制與建議 67
參考文獻 68

圖目錄
圖1-1研究流程圖 10
圖2-1企業社會責任金字塔 16
圖2-2董事會成員背景多樣性透過企業慈善獲取資源關連圖 27
圖2-3利害關係人架構 28
圖2-4慈善行為領域選擇圖 35
圖3-1觀念性架構 39

表目錄
表2-1慈善定義 15
表2-2 董事會功能文獻整理 21
表2-3 董事會成員背景多樣性功能文獻整理 22
表2-4 營運多樣性範疇舉例 30
表3-1 模型中變數之定義 40
表3-2 營運多樣性衡量之評分表 44
表4-1 敘述性統計 49
表4-2 Pearson相關性分析 50
表4-3整體迴歸結果 52
表4-4營運多樣性調節後之整體迴歸結果 54
表4-5穩健性測試-規模大小檢測之迴歸結果 56
表4-6穩健性測試-規模大小檢測之迴歸結果 56
表4-7穩健性測試-國有企業檢測之回歸結果 57
表4-8穩健性測試-民營企業檢測之回歸結果 59
表4-9實證結果彙總表 60

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