政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141058

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141058

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政大機構典藏 > 商學院 > 金融學系 > 學位論文 > Item 140.119/141058

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題名:	家族企業與非家族企業高碳排特徵對公司財務指標之影響 How Family Business and Non-Family Business’s High Carbon Emission Feature Affects Firms’ Financial Performance
作者:	黃詩媛 Huang, Shih-Yuan
貢獻者:	江彌修 Chiang, Mi-Hsiu 黃詩媛 Huang, Shih-Yuan
關鍵詞:	家族企業碳排放股權結構公司治理研究發展企業社會責任 Family Business Carbon Emission Ownership Structure Corporate Governance Research & Development (R&D) Corporate Social Responsibility (CSR)
日期:	2022
上傳時間:	2022-08-01 17:28:20 (UTC+8)
摘要:	本研究旨在探討自2015至2020年，共2796筆公司樣本中，台灣上市上櫃的家族企業是否因高碳排放特徵對於財務指標有不利的影響，其中也探討家族企業與非家族企業董事會結構與股權結構，以及若加入公司治理因子與研究發展因子會如何使高碳排特徵去影響財務指標等。研究結果顯示，高碳排特徵對於家族企業的負面影響較非家族企業大，尤其是短期績效影響甚大，若為出口導向科技產業因國際碳管制更加嚴格，會對於高碳排特徵更加敏感。但能藉由投入公司治理改善股權與董事會結構，與投入研發技術創新增強市場競爭力，進而提升公司營運表現，尤其是家族企業更需要重視這塊。 This study investigates whether the high carbon emission feature affects financial performance of family firms and adds moderating variables, such as Governance and R&D factors, to observe how the high carbon emission feature affects financial performance. Also, we want to know the difference between ownership structure and board structure in family firms and non-family firms. In this research, our data come from TEJ, including Taiwan’s listed companies from 2015 to 2020, resulting in 2796 firm-year samples. The results show that the high carbon emission feature negatively affects the financial performance of family firms more than non-family firms, especially for the short-term financial performance – return on asset (ROA). The results are more sensitive if this firm depends on the international market due to severely national greenhouse gas (CO2) emissions standards in this market. However, we can improve the family firms’ performance by investing in Corporate Governance and Research & Development (R&D). Corporate Governance can modify ownership structure and board structure, and Research & Development can enhance market competitiveness. That is important for family firms in Taiwan.
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描述:	碩士國立政治大學金融學系 109352007
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0109352007
資料類型:	thesis
DOI:	10.6814/NCCU202201042
顯示於類別:	[金融學系] 學位論文

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