企業社會責任確信與確信機構對股價淨值比之影響

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题名:	企業社會責任確信與確信機構對股價淨值比之影響 The Effect of CSR Assurance and Certification Body on Price-Book Ratio
作者:	蔡宜芳
贡献者:	會計學系
关键词:	企業社會責任報告書確信認證機構 corporate social responsibility report assurance certification body
日期:	2021
上传时间:	2023-02-15 12:45:23 (UTC+8)
摘要:	台灣企業編製企業社會責任報告書已經成為趨勢，並逐漸成為投資者評估各公司間潛在風險或獲利能力的重要關鍵，而股價淨值比為投資人用於判斷股價合理性及買點的指標。本研究欲探討自願性編製企業社會責任報告書是否具有較高的股價淨值比、企業社會責任報告書交付確信是否具有較高的股價淨值比及企業社會責任報告書交付會計師事務所交付確信是否有較高的股價淨值比，本研究研究期間為2015至2019年，研究對象為2015年至2019年有編製企業社會責任報告書之上市上櫃公司。實證結果發現自願性揭露企業社會責任報告書對股價淨值比具有正向顯著之影響；企業社會責任報告書交付確信對股價淨值比具有正向顯著之影響；企業社會責任報告書交付會計師事務所確信與股價淨值比具有正向顯著之影響。 The compilation of corporate social responsibility reports by Taiwanese companies has become a trend, and has gradually become an important key for investors to assess potential risks or profitability among companies. The price-to-net value ratio is an indicator used by investors to judge the reasonableness of stock prices and buy points. This research intends to explore whether the voluntary preparation of corporate social responsibility reports has a high price-to-net value ratio, whether the corporate social responsibility report delivery has a high price-to-net value ratio, and whether the corporate social responsibility report is delivered to an accounting firm for confirmation. With a relatively high price-to-net value ratio, the research period of this research is from 2015 to 2019, and the research objects are listed companies that have compiled corporate social responsibility reports from 2015 to 2019. The empirical results found that voluntary disclosure of the corporate social responsibility report has a positive and significant impact on the price-to-net value ratio; the delivery of the corporate social responsibility report has a positive and significant impact on the price-to-net value ratio; the delivery of the corporate social responsibility report to an accounting firm It is believed that the ratio of net value to the stock price has a positive and significant impact.
显示于类别:	[會計學系暨研究所 ] 博碩士論文

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