The Relationship Between Corporate Governance and Corporate Social Responsibility Disclosure： The Earning Quality as a Moderator
| Autor: | Sheng-Ru Huang, 黃聖儒 |
|---|---|
| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 In recent years, due to a spate of Taiwan''s food safety, environmental issues and economic crime events, corporate governance and corporate social responsibility topics lead to the attention of community. In light of this, the FSC requires food, finance, chemical Industry companies and those companies with capital amounted to NT$100 billion have to prepare Corporate Social Responsibility (CSR) report in accordance with Global Reporting Initiative (GRI) framework effective as of 2015. Therefore, this study attempts to take top 500 Taiwan manufacturing companies as our research objects, exploring the relationship between corporate governance and CSR disclosure, and whether corporate earnings quality of good or bad has any moderating effect to this relationship. In general, our empirical results reveal that the board independence and deviation have significantly positive correlation with corporate social responsibility disclosure. In addition, it is quite interesting to find out that those companies with poor earnings quality have positive moderating effects to some extent; this result is similar to Muttakin, Khan and Azim’s (2015) findings. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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