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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115366


    Title: 企業慈善對財務績效之影響:從企業內外部一致性探討
    Authors: 蘇威傑
    Contributors: 國貿系
    Keywords: 企業慈善;財務績效
    corporate philanthropy;financial performance
    Date: 2014
    Issue Date: 2017-12-25 14:52:12 (UTC+8)
    Abstract: 本研究主要在探討企業慈善在何種情境下才能對公司價值有所裨益。本研究假定利害關係人存著遲疑的眼光看待企業慈善，因為利害關係人無法有效判別企業從事慈善活動後之動機是否正當。本研究提出公司內部的高階主管和董事成員內少數種族或女性成員的比例是判斷企業是否是實質上遵行企業社會責任一個良好的指標，因為要接納不同的聲音與文化需要公司制度上做實質的改變，這需要花費的時間與精力與大於企業慈善所需的努力。因此筆者提出如果公司內部的高階主管和董事成員內少數種族或女性成員的比例越高，企業從事慈善活動對於其公司價值的正向關係會越明顯。本研究利用美國的樣本，如預測一般，公司內的高階主管和董事成員內的少數種族或女性成員可以正向調節企業慈善和公司的財務績效。這項發現支持本研究所推論的企業慈善對於財務績效之正向影響需建立在組織內外部一致性的情況之下才會發生。
    Whether or not corporate philanthropy can contribute to financial performance remains unclear in the eyes of various stakeholders. Since corporate philanthropy may be a symbolic gesture in order to respond to social expectations, stakeholders may look for a substantive behavior that indicates the genuineness of corporate philanthropy. I argue that racial minority or women representativeness in management or the boardroom serve as a complementary factor along with corporate philanthropy impacting stakeholder’s perception of corporate socially-oriented behaviors. In this study, I find that there is a positive relationship between corporate philanthropy and financial performance when firms have a high percentage of racial minorities or women in the management ranks or in the boardroom. The findings of this study generate important implications for managerial practices.
    Relation: 執行起迄：2014/08/01~2015/07/31
    103-2410-H-004-203
    Data Type: report
    Appears in Collections:[Department of International Business] NSC Projects

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