||The Characteristics of Taiwan’s Sustainable Development Firms: Exploring from the Perspectives of Interests Balance, Innovative Growth and information transparency
||Department of Accounting
Corporate sustainable development
This study investigates the characteristics of Taiwan’s sustainable development enterprises from the perspectives of interest balance, growth and innovation, and information transparency. The samples selected form those corporations invited by DJSI in 2013. In addition, we collected and screened the compared firms as the control samples. Logit regression is used to analyze the relationships between sustainable business and interests balance, growth and innovation, and information transparency.
The major findings of this study are listed as follows: On the dimension of interest balance, sustainable development enterprises have a significantly better interest balance on their shareholders and creditors than their counterparts. On the dimension of growth and innovation, sustainable development enterprises show better than control group. As to the dimension of information transparency, the sustainable enterprises have lower directors' shareholding, higher proportion of institutional ownership and foreign ownership, and better information transparency than non-sustainable enterprises.
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 論文架構 7
第貳章 文獻回顧與假說發展 9
第一節 永續發展企業之特性 9
第二節 永續發展企業與利害關係人利益平衡之關係 14
第三節 永續發展企業與創新成長之關係 20
第四節 永續發展企業與資訊透明之關係 24
第五節 觀念性架構 30
第參章 研究方法 32
第一節 資料來源與樣本說明 32
第二節 變數之操作性定義 34
第三節 實證模型 41
第肆章 實證結果與分析 42
第一節 敘述性統計 42
第二節 Logit迴歸分析結果 44
第伍章 結論與建議 51
第一節 結論 51
第二節 管理意涵 52
第三節 研究限制與建議 54
表3-1 樣本篩選彙總表 32
表3-2 樣本產業彙總表 33
表3-3 變數之操作性定義 40
表4-1 利益平衡、創新成長及資訊透明敘述統計 43
表4-2 利益平衡、創新成長及資訊透明相關係數矩陣表 45
表4-3 模型一、模型二、模型三及模型四Logit 迴歸結果 49
表4-4 模型四Logit 迴歸結果 50
圖1-1 研究流程架構圖 8
圖2-1 觀念性架構 31
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