A Fusion Approach for Exploring the Key Factors of Corporate Governance on Corporate Social Responsibility Performance

文化大學機構典藏 CCUR > 商學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/41882

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/41882

题名:	A Fusion Approach for Exploring the Key Factors of Corporate Governance on Corporate Social Responsibility Performance
作者:	Hu, KH (Hu, Kuang-Hua) Lin, SJ (Lin, Sin-Jin) Hsu, MF (Hsu, Ming-Fu)
贡献者:	會計學系暨研究所
关键词:	ROUGH SET APPROACH FINANCIAL PERFORMANCE CEO COMPENSATION ENVIRONMENTAL PERFORMANCE EMPIRICAL-EXAMINATION BOARD CHARACTERISTICS DECISION-MAKING RISK-ASSESSMENT OWNERSHIP FIRMS
日期:	2018-05
上传时间:	2019-01-17 15:21:23 (UTC+8)
摘要:	It is widely recognized that a firm's well-established corporate governance (CG) has a considerable impact on its corporate social responsibility (CSR) performance. How to determine the main trigger among CG's indicators for strengthening CSR performance is thus an urgent and complicated task due to its (i.e., CSR) multi-dimensional and numerous perspectives. In order to solve this critical problem, the study breaks down CSR into four dimensions and further examines the impact of CG's indicators on each CSR dimension by joint utilization of rough set theory (RST) and decision tree (DT). By doing so, users can realize which one CG indicator is the most essential to CSR performance. Managers can take the results as a reference to allocate valuable and scarce resources to the right place so as to enhance CSR performance in the future. To solidify our research finding, we transform the CSR forecasting model selection into a multiple criteria decision making (MCDM) task and execute a MCDM algorithm. By implementing the MCDM algorithm, users can achieve a much more reliable and consensus decision in today's highly turbulent economic environment. The proposed mechanism, examined by real cases, is a promising alternative for CSR performance forecasting.
显示于类别:	[會計學系暨研究所 ] 期刊論文

文件中的档案:

档案	描述	大小	格式	浏览次数
index.html		0Kb	HTML	224	检视/开启

检视Licence

在CCUR中所有的数据项都受到原著作权保护.

数据加载中.....