A Study on Relationships between Getting Social Responsibility Awards and Firm Value
| Autor: | CHUANG, CHENG-HENG, 莊政衡 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 In recent years, the issues of Corporate Social Responsibility (CSR) had been high attention. Getting Social Responsibility Awards (SRA) from Third-Party Organization (TPO) endorsements can convey the messages of the company actively implementing the corporate social responsibility to stakeholders.In this study, we take listed companies that had released the corporate social responsibility report as research samples to examine the relationship between getting social responsibility awards from Third-Party Organization endorsements and firm value. And the awards were divided into Sustainable Development Awards (SDA), Corporate Governance Awards (CGA), Economic Awards (ECONOMICA), Environmental Award (ENVIRONA) and Social Award (SOCIALA) to examine the relationship between different types of awards and firm value.The empirical results indicate that: (1) getting social responsibility awards from Third-Party Organization endorsements is significant and positive related to firm value; (2) getting international social responsibility awards from Third-Party Organization endorsements is not significant related to firm value; (3) getting the numbers of SRA from Third-Party Organization endorsements is significant and positive related to firm value; (4) getting the numbers of SDA and CGA from Third-Party Organization endorsements is significant and positive related to firm value, but the ECONOMICA, ENVIRONA and SOCIALA are not significant related to firm value. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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