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    题名: 我國企業整合性資訊揭露之研究－整合智慧資本與CSR觀點
    作者: 王文英
    贡献者: 會計系
    关键词: 智慧資本;企業社會責任報告書或永續性報告書;整合性資訊;企業特性;企業價值
    Intellectual capital;Corporate social responsibility report or Sustainability report (CSR);Integrated information;Firm characteristic;Firm value
    日期: 2016
    上传时间: 2017-05-17 16:40:53 (UTC+8)
    摘要: 知識經濟時代下，智慧資本已成為企業競爭力的重要來源之一，而為求能永續發展，企業不應僅考量經濟面，尚應對環境與社會負起責任，因此近年來企業社會責任報告書或永續性報告書（簡稱CSR）受到高度重視。伴隨智慧資本與CSR的重要性日增，實有必要將兩者整合，對整合性資訊揭露之議題多加重視。本研究之目的即以我國資訊電子業企業為對象，探討整合性資訊的揭露情形以及影響資訊揭露之企業特性，並分析整合性資訊與企業價值間的關係。研究結果發現：社會資本資訊為最多企業所揭露、揭露品質較好，流程資本資訊之揭露最少、揭露品質較低。而伴隨整合性資訊類別不同，影響資訊揭露之企業特性有所差異。另外，整合性資訊之揭露會影響投資人對企業之評價，尤其是關係資本資訊。本研究結果有助於補充相關理論探討及供政府相關機構與產業界參考，以利建構適當之資訊揭露機制，俾與投資人達到有效資訊溝通之目的。
    In the knowledge-based economy age, intellectual capital has become one of the important sources of firm competitiveness. To be sustainable, firms should consider not only profitability but also their impacts on environment and society. Thus, corporate social responsibility report or sustainability report (CSR) has been highly emphasized in recent years. As intellectual capital and CSR become more important, it is necessary to integrate them and pay more attentions to the issues concerning disclosure of integrated information. The purpose of this research is to explore our domestic firms’integrated information disclosure status and the firm characteristics that affect information disclosure.
    Besides, the relationship between integrated information disclosure and firm value was probed as well. The research subjects were aimed at listed firms in Taiwan’s information electronics industry. The research result shows that the most and the least disclosed information is social capital information and process capital information, respectively. However, the firm characteristics that affect integrated information disclosure vary from an information category to other categories. Moreover, the disclosure of integrated information, especially relational capital information, has an effect on firm value. The research results are helpful for complementing the related theoretical exploration and providing implications for government and our domestic firms to develop an appropriate information disclosure mechanism.
    關聯: MOST 104-2410-H-004-031
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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