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| Title: | 過度自信經理人對於企業社會責任與財務績效之影響 — 台灣科技業與金融業之跨業比較
Overconfident Managers, Corporate Social Responsibility and Financial Performance : a Comparison between Taiwanese Technology and Financial Sectors |
| Authors: | 葛庭郁
Ko, Ting-Yu |
| Contributors: | 周冠男
陳嬿如
Chou, Kuan-Nan
Chen, Yan-Ru
葛庭郁
Ko, Ting-Yu |
| Keywords: | 過度自信
企業社會責任
財務績效
跨業比較
overconfident manager
corporate social responsibility
financial performance |
| Date: | 2023 |
| Issue Date: | 2023-10-03 10:44:43 (UTC+8) |
| Abstract: | 本研究的主要目的在於探討過度自信的經理人與企業社會責任與財務績效之間的相關性，並探討台灣科技業與金融業之間的結果差異。企業社會責任在當今日益重要，已成為企業發展策略中不可或缺的一環，因其能夠創造良好的企業聲譽並吸引投資者和利害關係者的關注，提升公司品牌形象，進而對公司財務績效產生影響。過度自信的經理人常常對公司前景持樂觀態度，高估未來的現金流量，並認為公司有足夠的資源來增加投資。因此，本研究以過度自信的經理人為出發點，探討其與企業社會責任之間的關聯性，進一步驗證過度自信的經理人是否會增加企業社會責任的投入，並進一步探討過度自信的經理人是否對企業社會責任與財務績效產生調節影響，最後再比較科技業與金融業兩項台灣重要產業間的差異。經實證分析顯示，過度自信的經理人與企業社會責任之間存在顯著的正相關性，這意味著若經理人具有過度自信的傾向，會增加企業社會責任的投入。此外，過度自信的經理人對企業社會責任與財務績效之間存在顯著的負向調節效果，與假設不符。最後，研究亦顯示科技業經理人的過度自信程度對企業社會責任相較金融業具有更大顯著的正向邊際解釋力。
This study explores the relationship between overconfident managers and corporate social responsibility (CSR) as well as financial performance, with a specific focus on comparing the technology and financial industries in Taiwan. CSR has become essential for businesses, contributing to their development strategies by creating a positive reputation and attracting stakeholders and investors. Overconfident managers tend to be optimistic about the company`s prospects, overestimating cash flows, and assuming the ability to increase investments. The study investigates whether overconfident managers increase CSR investments and whether their overconfidence moderates the impact of CSR on financial performance. Lastly, a comparison is made between the technology industry and the financial industry, two vital sectors in Taiwan. Empirical analysis shows a significant positive correlation between overconfident managers and CSR, indicating a tendency to invest more in CSR. However, contrary to expectations, overconfident managers negatively moderate the relationship between CSR and financial performance. Moreover, the study reveals that overconfidence has a more pronounced positive impact on CSR in the technology industry compared to the financial sector. |
| Reference: | 英文文獻
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中文文獻
1. 何蕙竹（111年）。經理人過度自信對公司經營績效之影響:來自台灣上市櫃公司的證據（碩士論文）。國立中山大學，財務管理學系。
2. 翁邦皓（111年）。高科技產業的管理者比較過度自信嗎? （碩士論文）。亞洲大學，財務金融學系。
3. 陳鼎文（111年）。企業社會責任對股價報酬之關聯性研究 - 以台灣電子科技業為例（碩士論文）。嶺東科技大學，財務金融系 。
4. 陳奕亨（110年）。過度自信經理人對企業社會責任與財務績效之關聯（碩士論文）。國立中央大學，企業管理學系。
5. 林昱昀（107年）。企業社會責任與財務績效之關聯性研究 - 以台灣上市公司為例（碩士論文）。國立交通大學，管理科學系。
6. 劉柏伸（107年）。企業社會責任績效與管理能力對企業財務績效之影響（碩士論文）。國立臺北大學，企業管理學系。
7. 蕭雨薇 （106年）。企業社會責任、公司治理與經營績效 – 金融業與非金融業之跨業比較（碩士論文）。朝陽科技大學，財務金融系 。 |
| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363032 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110363032 |
| Data Type: | thesis |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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