政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111324

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111324

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政大機構典藏 > 商學院 > 金融學系 > 學位論文 > Item 140.119/111324

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题名:	被併公司董事會成員之於主併公司企業社會責任績效 Post merger target board-director impacts on the acquirer`s corporate social responsibility
作者:	彭馨儀 Peng, Hsin-Yi
贡献者:	江彌修 Chiang, Mi-Hsiu 彭馨儀 Peng, Hsin-Yi
关键词:	企業社會責任併購董事會成員 Corporate social responsibility Merge and acquisition Board of directors
日期:	2017
上传时间:	2017-07-24 12:03:44 (UTC+8)
摘要:	企業社會責任對於企業經營之重要性日益提高，本文研究標的為公司企業社會責任之提昇，將藉由併購事件，關注被併公司董事會成員的加入與主併公司併購前後企業社會責任績效差異之關聯。本文使用單變量分析法及最小平方法。實證結果主要有兩個發現，首先，不論併購前被併公司之企業社會責任績效較主併公司好或壞，被併公司董事會成員加入主併公司對於主併公司之企業社會責任績效有負向的影響。顯示被併公司董事會成員之加入整體而言降低了併購後公司的企業社會責任能力及資源運用。第二，當被併公司之企業社會責任績效好時，前述的負向效果顯著較被併公司之企業社會責任績效壞時小，顯示來自企業社會責任績效較好的董事會成員可以減低此負向效果。本文貢獻主要有三，第一，過去少有同時結合併購、董事會成員變化、企業社會責任績效三項議題之文獻，透過這三項議題，能幫助我們從不同的角度來探討董事會成員與企業社會責任績效的關聯。第二，併購後被併公司董事會成員加入主併公司與企業社會責任之關聯過去少有文獻提及，本研究有利於後續關於董事會新成員之決策效率等方面之研究。第三，本文發現不同來源之被併公司董事會成員可以為帶來不同程度的效果，後續可研究董事會成員是否能帶給主併公司學習效果。 This thesis examines the relevance of post-merger target board directorship on the acquirer’s corporate social responsibility (CSR). Our empirical results suggest that appointing board directors from target would impair the CSR performance of the acquirer, and that, acquiring a more socially responsible target would in fact alleviated such negative impact. Our findings add to the surprisingly scarce literature on the relationship between board directorship and CSR performance under the context of merge and acquisitions. Most important, we provide new insights on post-merger acquirer CSR performance in consequence of director appointments from social responsible/irresponsible targets.
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描述:	碩士國立政治大學金融學系 104352025
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0104352025
数据类型:	thesis
显示于类别:	[金融學系] 學位論文

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