淡江大學覺生紀念圖書館 (TKU Library)

系統識別號 U0002-2406201410521500
中文論文名稱 臺灣永續發展企業特性:從利益平衡、創新成長及資訊透明觀點探討
英文論文名稱 The Characteristics of Taiwan’s Sustainable Development Firms: Exploring from the Perspectives of Interests Balance, Innovative Growth and information transparency
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 程韻如
研究生英文姓名 Yun-Ju Cheng
學號 601600033
學位類別 碩士
語文別 中文
口試日期 2014-06-19
論文頁數 68頁
口試委員 指導教授-黃振豊
中文關鍵字 永續發展企業  利害關係人  持續成長  公司治理  資訊透明度 
英文關鍵字 Corporate sustainable development  Stakeholders  Sustainable growth  Corporate governance  Information Transparency 
中文摘要 本研究探討臺灣永續發展企業特性,從利益平衡、創新成長及資訊透明觀點探討。本研究之樣本來源為2013年我國DJSI邀請參加永續評比企業為永續企業樣本,並以人工蒐集方式,篩選同產業且約當規模企業為配對樣本進行Logit分析。藉以了解永續發展企業與主要利害關係人利益平衡、永續發展企業與創新成長、永續發展企業與資訊透明之關係。
英文摘要 Abstract:
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.
論文目次 目錄
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
參考文獻 55
附錄 68

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
表A-1配對樣本 68

圖1-1 研究流程架構圖 8
圖2-1 觀念性架構 31
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