The Relationship between Disclosure Quality of Corporate Social Responsibility and Financial Performance
Autor: | LINGHAN CAI, 蔡靈涵 |
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Rok vydání: | 2017 |
Druh dokumentu: | 學位論文 ; thesis |
Popis: | 105 This study explores the relationship between disclosure quality of corporate social responsibility and financial performance. The research framework is based on signaling theory and legitimacy theory to develop research hypotheses. There are 63 listed companies which are selected from Taiwan semiconductor industry as samples. In order to measure the disclosure quality of social responsibility, the study uses the content analysis method and to collect the data from social responsibility reports and annual reports of sample companies. The empirical findings show that: (1) compared to non-CSR award-winning companies, CSR award-winning companies have better financial performance. (2) The disclosure quality of CSR is negatively related to short-term and medium-tern financial performance. |
Databáze: | Networked Digital Library of Theses & Dissertations |
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