Dissertations / Theses on the topic 'Corporate Social Responsibility Corporate Governance Firm Value'

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1

Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

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One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosu
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Flachsland, Christian Erich Oskar. "Does CSR create firm value? : A Comparison of moderating effects of country and industry characteristics." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316495.

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This study aims to demonstrate how different country and industry-level variables affect the value-creating abilities of CSR initiatives. It contributes to the growing body of literature about CSR as it directly compares the moderating effects of the quality of country-level institutions with the moderating effects of the respective industry sector. The study amongst 3,670 firms in a sample period from 2006-2014 shows that CSR initiatives have a superior value-creating ability in environments with weak capital markets and country governance standards. Firms in controversial industry sectors ha
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Kulakova, Iuliana. "The impact of Environmental, Social and Corporate Governance (ESG) practices on the financial performance of companies in emerging and frontier markets." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-264201.

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In this thesis, we explore the proprietary Environmental, Social and Corporate Governance (ESG) scores and analyze their impacts on firm valuation using the sample of 166 companies operating in 35 emerging and frontier markets. Three methods of ESG scores, Principal Component Analysis and regression analysis are used. The results indicate an economically significant relationship between the overall ESG measure and firm value mainly driven by the “Environmental” and “Capital allocation” sub-scores. An exploratory principal component analysis and an extensive list of firm characteristics is also
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TRIANI, Silvia. "Essays on Corporate Governance,Diversity and Corporate Social Responsibility." Doctoral thesis, Università degli studi di Ferrara, 2018. http://hdl.handle.net/11392/2488214.

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Inspired by the promotion of gender equality within Board of Directors (BoD) and Audit Committees (AC) the first paper investigates if the presence of women on the BoD with different levels of responsibilities is associated with the disclosure of gender policies within corporate social responsibility reports. Two different perspectives have been used: the social identity theory to learn about the role of women in a group and gender self-schema to learn about the individual role of women. The sample is composed by Italian companies listed on the Milan Stock Exchange (2010-2015). Results show th
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Amiot, André, and Johansson Fredrik Hallin. "Corporate Social Responsibility, Corporate Governance and CEO compenastion incentives." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-28334.

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Society's awareness of the importance of environmental-, social- and economic issues has increased over the last decades. This increased interest has led to the development of the Corporate Social Responsibility concept (CSR) in which companies actively work simultaneously with environmental, social and economic issues that extend beyond what is legally required by these companies in order to achieve a more sustainable society. As the interest in CSR has increased, a debate whether CSR is value-creating or should be considered an agency cost has arisen. To approach this question previous resea
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Kamran, Muhammad. "Corporate governance, corporate social responsibility and firm performance: The role of country characteristics." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2022. https://ro.ecu.edu.au/theses/2499.

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This study attempts to address calls to revisit the relationship between corporate governance (CG) and corporate social responsibility (CSR) in an international setting comprising diverse institutional factors. Building on legitimacy theory, this study investigates how firm-level CG interacts with country-level institutional factors to determine CSR. The primary objective of this study is to establish a relationship between CG and CSR through environmental and social disclosures. Secondly, the study examines whether country characteristics, specifically legal origin, national culture and econo
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Fadul, Javier. "Business Ethics, Corporate Social Responsibility, and Firm Value in the Oil and Gas Industry." ScholarWorks, 2004. http://scholarworks.waldenu.edu/dilley/1.

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This study investigated the relationship between ethical performance, corporate social responsibility, and firm value in companies in the oil and gas industry. Ethical behavior and social responsibility were conceptualized by a series of social indexes used to carry out empirical observations. The data were collected from a sample of 55 companies drawn from the population of companies in the oil and gas industry and consisting of public documents, including proceedings of government bodies and court records, and newspapers and magazines dated from January 2000 through December 2003. The set of
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Mathibela, Kgwiti Prince. "Corporate social responsibility legal analysis and social transformation: the South African experience in a comparative perspective." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27990.

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This dissertation presents a legal and regulatory framework of corporate social responsibility (CSR) and the effect it has on social transformation in South Africa. It is premised on Dodds' theory of stakeholder protection which is articulated with greater clarity by Jeff Smith. He states that directors are agents of all stakeholders. In other words, they have the responsibility to ensure that every stakeholder's rights and interests are protected and fulfilled. This, he further explains, should be carried out by means of a balancing exercise between each stakeholder interest in every transact
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Berman, Shawn. "Managerial opportunism and firm performance an empirical test of instrumental stakeholder theory /." Full text available online (restricted access), 1998. http://images.lib.monash.edu.au/ts/theses/Berman.pdf.

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Nemetz, Annette M. "A Global Investigation of Stakeholder and Contextual Influences on Firm Engagement in Sustainability." PDXScholar, 2014. https://pdxscholar.library.pdx.edu/open_access_etds/1630.

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Global sustainability issues cross all sectors of society, including businesses, governments, and communities and come with substantial costs. Business organizations are increasingly expected to address sustainability issues in a responsible manner and to disclose socially responsible behaviors accurately and transparently, showing that they are effective at managing and being proactive about sustainability challenges. In light of these pressures and expectations for business organizations, the fundamental research question for this study was whether variation existed in the levels of engageme
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Sjögren, Rasmus, and Jacob Wickström. "A study of ESG's contribution to firm performance : Evidence from the European region." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18271.

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Sustainability is an increasing subject of interest amongst customers, society and corporate leaders. As firms are adapting towards a more sustainable business, opportunities towards a leading position where both long-term corporate social responsibility and financial performance is of interest. The purpose of this thesis is to investigate firm’s Environmental, Social and Governance (ESG) rating and its effect on their financial performance. The study is conducted on firms located in the European region. A related purpose is to investigate individual sectors to understand whether this relation
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Djäken, Johan. "Doing Good While Being Good : A study of the relationship between Corporate Social Responsibility and the Swedish Companies Act." Thesis, Uppsala universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-306630.

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This thesis investigates the current interrelationship between the provisions contained in the Swedish Company Act (2005:551) and activities related to Corporate Social Responsibility (CSR) pursued by companies listed at Nasdaq Stockholm. The focal point of this thesis could be argued to be of particular relevance in this day and age, as companies listed at Nasdaq Stockholm continue to perform at the top of the league in global sustainability performance measurements, and Swedish and European legislators have intensified their efforts to encourage businesses to operate in a way that does not i
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Ismail, Sherif. "Accountability practices of Islamic banks : a stakeholders' perspective." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/4256.

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This study explores the concept of accountability in Islamic Banks (IB), which may achieve through disclosure. It aims to measuring the bank’s disclosure levels which contains Sharia, Social and Financial (SSF) as well as determinants and consequences of this disclosure. It moreover aims to identify the gap between Islamic banks’ board and stakeholders concerned with the accountabilities priorities of IBs. To achieve these objectives the researcher conducted six empirical studies. The first three empirical studies uses content analysis to measuring compliance level with Accounting and Auditing
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Lenz, Isabell [Verfasser], Maik [Akademischer Betreuer] [Gutachter] Hammerschmidt, Yasemin [Gutachter] Boztuğ, and Till [Gutachter] Dannewald. "Doing Well by Doing Good? New Insights into the Firm Value Implications of Corporate Social Responsibility / Isabell Lenz ; Gutachter: Maik Hammerschmidt, Yasemin Boztug, Till Dannewald ; Betreuer: Maik Hammerschmidt." Göttingen : Niedersächsische Staats- und Universitätsbibliothek Göttingen, 2016. http://d-nb.info/1118847040/34.

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Lenz, Isabell Verfasser], Maik [Akademischer Betreuer] [Hammerschmidt, Yasemin Gutachter] Boztuğ, and Till [Gutachter] [Dannewald. "Doing Well by Doing Good? New Insights into the Firm Value Implications of Corporate Social Responsibility / Isabell Lenz ; Gutachter: Maik Hammerschmidt, Yasemin Boztug, Till Dannewald ; Betreuer: Maik Hammerschmidt." Göttingen : Niedersächsische Staats- und Universitätsbibliothek Göttingen, 2016. http://nbn-resolving.de/urn:nbn:de:gbv:7-11858/00-1735-0000-002B-7C95-4-7.

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Соляник, Оксана Миколаївна, Оксана Николаевна Соляник та Oksana Mykolaivna Solianyk. "Корпоративна соціальна відповідальність як складова ефективного управління компанією". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/42425.

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У статті визначено ключові ознаки концепції корпоративної соціальної відповідальності які відрізняють її від окремих благодійних проектів, розкрито її значення для успішної діяльності фірми, досліджено зовнішні та внутрішні напрями реалізації програм корпоративної соціальної відповідальності, обґрунтовано необхідність подальшого удосконалення теоретичних підходів та дослідження практичного досвіду соціально-відповідальної діяльності фірми.
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Blandford, Nicholas, Timothy Nash, and André Winter. "Strategic Sustainable Investing : Recognizing Value in Transitional Leadership." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2265.

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Institutional Investors own a large share of publicly traded companies, controlling a significant amount of the economy‟s working capital. These investors currently use little or no sustainability-related information to make their decisions, reinforcing a loop of increasingly unsustainable growth. This paper puts forward a new investment strategy that recognizes true movement towards sustainability and its link with bottom line benefits for investors: Strategic Sustainable Investing (SSI). To achieve this desired future, Institutional Investors must be able to recognize corporations that are s
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Badran, Jana. "La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les messages des dirigeants : le cas Carrefour." Phd thesis, Université Paris-Est, 2011. http://tel.archives-ouvertes.fr/tel-00662502.

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La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les discours des dirigeants : le cas Carrefour. Notre recherche a pour objet d'analyser comment les dirigeants -au nom de leur entreprise- présentent et articulent, dans leurs discours, les deux exigences majeures du capitalisme d'aujourd'hui : celle de maximisation de la valeur pour l'actionnaire et celle de Responsabilité Sociale des Entreprises (RSE). La première, portée par les investisseurs institutionnels dans le cadre d'un " capitalisme financier ", s'est constituée à l'adresse des ent
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Ahlklo, Yrr, and Carin Lind. "E, S or G? A study of ESG score and financial performance." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246008.

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Sustainability is not a new concept to the financial markets, but its popularity and wider use have increased as people have grown more concerned about the future of this planet. However, the relationship between sustainable investments and financial performance is not clear. One of the most used measures of sustainability is the concept of ESG score, where E, S and G stand for environmental, social and governance. In this study, we investigate the relationship between ESG score and financial performance, both market and accounting based. We also separate the score into its individual parts E,
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Rocher, Aurélien. "L'exercice du droit de vote dans les sociétés." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE3077.

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Le droit de vote est la prérogative politique suprême de l’associé. Si de nombreux débats se sont intéressés à son caractère essentiel et à ses conditions d’attribution, peu de réflexions se sont concentrées sur ses modalités d’exercice. Celles-ci font pourtant l’originalité de ce droit individuel qui ne peut s’exercer que collectivement et sont déterminantes de son effectivité, lui qui ne peut se manifester qu’épisodiquement au gré des réunions de la collectivité des associés. La recherche des principes gouvernant son exercice, sujet méconnu car relevant surtout de la pratique, devrait permet
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Івасів, Ігор Богданович, Ihor Bogdanovych Ivasiv та Игорь Богданович Ивасив. "Вартість банку: теорія та управління". Thesis, ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2009. http://ir.kneu.edu.ua/handle/2010/6039.

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Дисертацію присвячено розробленню теоретико-методологічного забезпечення функціонування вартісно-орієнтованого управління в банках. Визначено основні складові системи вартісно-орієнтованого управління в банку, обґрунтовано підхід, за яким індикатором результативності банківського менеджменту є фундаментальна вартість фірми, а максимізація вартості фірми в сенсі вартості зацікавлених сторін є більш раціональною корпоративною метою для банків, аніж максимізація вартості акціонерів. Розроблено комплекс методичних заходів щодо оцінювання фундаментальної вартості банку з урахуванням попередньо і
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Tsai, Wan-Ju, and 蔡宛儒. "Corporate Social Responsibility, Corporate Governance and Firm Value." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/sh6t5e.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>106<br>Recently, due to the continuous problems in food safety, the environment and in order to link up with the world, Taiwan focused on corporate social responsibility disclosure increasingly. Therefor Financial Supervisory Commission has requested food industry, chemical industry, financial industry, share capital of 10 billion, and food and revenues more than 50% to disclose the corporate social responsibility report in 2014.This research used BOARD SIZE、MEETINGS、INDEPENDENT% and LARGE STAKEHOLDER OWN to investigate the relationship between CSR report issuanc
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Chen, Guan-Liang, and 陳冠良. "Corporate Governance, Monitoring Mechanisms, Corporate Social Responsibility and Firm Value." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/93064756546888687615.

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碩士<br>中國文化大學<br>會計學系<br>101<br>The goal of this paper is to investigate the association between corporate gov-ernance (CG) and corporate social responsibility (CSR) engagement and examine whether the firms engaging in corporate social responsibility can maximize the market value. As a main core of this paper, we test two competing hypotheses, the over-investment hypothesis based on agency theory and the conflict-resolution hy-pothesis based on stakeholder theory. The over-investment explanation posits that top managements use the CSR engagement to enhance their private benefits of so-cial-citi
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Yi, Tzu-li, and 易姿利. "The Effects of Corporate Social Responsibility and Corporate Governance on Firm Value in Food Industry." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/10353427484986791184.

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碩士<br>國立高雄第一科技大學<br>金融系碩士班金融組<br>102<br>In all industries, the industry of food emphasize “brand” and “security”. But Taiwan’s well-known enterprises have detonated the issues of environment and food security. It lead to more and more public pay attention to corporate social responsibility. Therefore, this study used twenty listed companies in food industry as samples, and reference to foreign literature to develop indicators of corporate social responsibility and corporate governance. Four business performance was analyzed through following variables including return on equity (ROE), return o
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Lin, Pei-Hung, and 林姵宏. "The Relationships among Advertising, Corporate Social Responsibility, and Firm Value: The Role of Corporate Governance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/10584958233698008099.

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碩士<br>靜宜大學<br>財務金融學系<br>102<br>The purpose of this study is to investigate the impact of corporate governance, corporate social responsibility (CSR) and advertising on firm value using a sample of the listed and OTC companies in Taiwan from 2006 to 2012. In addition, this study examines whether CSR fulfillment level has asymmetrical influence on firm value. The empirical results show that corporate governance, CSR, and advertising are able to enhance firm value, and CSR has the most influence among them. This study also finds that the impact of CSR fulfillment level on firm value is asymmetr
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Li, Ci-Yan, and 李奇燕. "The Relationship between Product Market Competition and Firm Value: The Role of Corporate Governance and Corporate Social Responsibility." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6um646.

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碩士<br>靜宜大學<br>財務金融學系<br>104<br>This study investigates whether firm value will be affected by corporate social responsibility (CSR) engagements and good corporate governance practices at different levels of product market competition using a sample of 5,540 listed companies in Taiwan from 2005 to 2014. The empirical results show active CSR engagements have a particularly positive effect on firm value for companies with higher degrees of product market competition. This indicates that CSR has a moderating effect on firm value. On the other hand, corporate governance does not show this moderatin
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CHEN, PEI-YI, and 陳沛儀. "The Relationship between External Financing Needs and Firm Value: The Role of Corporate Governance and Corporate Social Responsibility." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/9kafrs.

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碩士<br>靜宜大學<br>財務金融學系<br>105<br>This paper investigates whether firm value will be influenced by corporate social responsibility (CSR) engagement and good corporate governance practices. We look at firms with different levels of external financing needs using a sample of 6,167 listed companies in Taiwan from 2005 to 2015. The empirical results show that both CSR engagement and good corporate governance practices have positive effects on firm value for firms with external financing needs. This indicates that both CSR engagement and good corporate governance practices have a moderating effect on
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Hung, Shih-Wei, and 洪世偉. "The Impact of Corporate Governance on the Merger and Acquisitions Announcements, Corporate Social Responsibility and Firm Values." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/94843525086953843346.

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博士<br>國立高雄第一科技大學<br>財務金融學院博士班<br>102<br>Substantial empirical research regarding merger and acquisition (M&;A) has focused on issues such as information leakage about M&;A and long-term performance after M&;A. This study uses the corporate governance index proposed by Chen, Kao, Tsao and Wu (2007) and the event study method to investigate whether sound corporate governance mechanisms reduce abnormal transactions caused by information leakage. Empirical results show that there exists a serious information leakage prior to the M&;A announcement for the firms with poorer corporate governance. Als
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Lahjie, Annisa Abubakar. "The Impact of Corporate Governance, Corporate Social Responsibility and Information Quality on the Value of Indonesian Listed Firms." Thesis, 2017. https://vuir.vu.edu.au/33590/.

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Corporate governance (CG) and corporate social responsibility (CSR), which incorporate notions of transparency, accountability and fairness, are important dimensions of a firm’s responsibilities toward its stakeholders. Although it has been established that these two dimensions make significant contributions towards increasing firm value in developed countries, limited studies have been conducted in developing countries. Furthermore, few studies have examined the influence of CSR on firm value while accounting for the impact of information quality. This study investigated the impact of CG and
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Sugata, Marissa, and Marissa Sugata. "The Influence of Company Characteristics, Financial Performance, and Corporate Governance on Firm Value with Corporate Social Responsibility Disclosure as a Moderating Variable of Listed Companies in Indonesia." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/98567599286884442103.

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碩士<br>亞洲大學<br>經營管理學系<br>103<br>The Company’s presence will certainly impact the environment and people, especially to them who lived around the company operates. Corporate social responsibility (CSR) is a concept that has been known in business to achieve success in a sustainable society while fulfilling its business purpose. Over the past decade, many companies already practising CSR and admit it as integral part of corporate strategic planning and routine operational performance. The purpose of this paper is to determine the influence company characteristics, financial performance, and corpo
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CHEN, HUNG-RU, and 陳泓儒. "Impact of Corporate Governance and Corporate Social Responsibility on Firm Risks." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/jkx4z4.

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碩士<br>國立高雄第一科技大學<br>風險管理與保險系碩士班<br>106<br>This study explores how corporate governance and corporate social responsibility (CSR) impact on firm risks of Taiwan’s listed companies, using 24420 observations for 555 firms in the period 2006 - 2016. The empirical results show that CEO duality, more independent directors, higher managers’ holding ratio and dividend payout ratio would reduce firm risks, whereas higher foreigner investment holding ratio, directors pledge ratio, top managers' remuneration, total remuneration and R&D expense ratio would seemly increase firm risks. Firms insured with D&
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Dias, António Carlos Gomes. "Corporate social responsibility disclosure: Global financial crisis, corporate governance and firm characteristics." Doctoral thesis, 2016. http://hdl.handle.net/1822/45266.

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Tese de Doutoramento em Contabilidade<br>Academic accounting research on Corporate Social Responsibility business aspects is seen as a growing and dynamic worldwide theme. In Portugal, despite being a topic that has attracted the attention of several authors, it is still little explored. This doctoral thesis is based on the exploration of the voluntary corporate social responsibility disclosure practices in a Portuguese context. Through the lens of the stakeholder theory, the aim is to contribute to three research gaps in the corporate social responsibility literature. First we extend t
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Chen, Li-Ya, and 陳麗雅. "The Effects of Corporate Governance Evaluation and Corporate Social Responsibility on Corporate Value." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/t9cbda.

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碩士<br>國立臺中科技大學<br>會計資訊系碩士班<br>107<br>This study’s focus is on the effects of corporate governance evaluation and corporate social responsibility (CSR) on corporate value. The results, based on a sample of 5,444 companies listed on the Taiwan Stock Exchange Corporation and the GreTai Securities Market those be evaluated in the period 2015–2018, generally support the expectations of this study. Corporate value proxied by Tobin’s Q increases not only in accordance with better corporate governance evaluation proxied by the "results of corporate governance evaluation" published by the Securities an
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Silva, Mara Patrícia Ferreira da. "FCD use, Firm Value and Corporate Governance." Master's thesis, 2017. https://repositorio-aberto.up.pt/handle/10216/104336.

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This study examines the impact of the use of currency derivatives on firm value using a sample of non-financial foreign firms from 14 countries of the European Union that are cross-listed on major stock exchanges between 2005 and 2015. All the results are obtained from an OLS regression and also from the quantile regression approach, to correct standard errors from within cluster dependence. We hypothesize that currency derivatives use is associated with firm value in companies with a strong firm-specific and country-specific corporate governance. The results reveal a positive association betw
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Silva, Mara Patrícia Ferreira da. "FCD use, Firm Value and Corporate Governance." Dissertação, 2017. https://repositorio-aberto.up.pt/handle/10216/104336.

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This study examines the impact of the use of currency derivatives on firm value using a sample of non-financial foreign firms from 14 countries of the European Union that are cross-listed on major stock exchanges between 2005 and 2015. All the results are obtained from an OLS regression and also from the quantile regression approach, to correct standard errors from within cluster dependence. We hypothesize that currency derivatives use is associated with firm value in companies with a strong firm-specific and country-specific corporate governance. The results reveal a positive association betw
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Chen, Yu-Hsi, and 陳毓熙. "The impact of corporate social responsibility on firm performance ─mediated by corporate governance and innovation." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/25085808521965936656.

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碩士<br>立德大學<br>國際企業管理研究所<br>97<br>This study examined the impact of corporate social responsibility (CSR) on firm performance. Experimental group consisted of firms named ‘Top 50 Corporate Citizens’ by CommonWealth Magazine from 2007 to 2009. Comparable listed companies within the same industry that failed the evaluation of the magazine were randomly selected as control group with a ratio of 1:3. Corporate governance, innovation, and R&D were adopted as the mediating variables. A total of 412 cases were drawn as research samples. We found that firms with better corporate governance exhibited gr
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HSIAO, YU-HSIN, and 蕭郁欣. "The Relationship between Corporate Social Responsibility and Firm Performance : The Moderating Effect of Corporate Governance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/75jzbe.

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碩士<br>國立高雄應用科技大學<br>企業管理系碩士在職專班<br>104<br>In recent years, Taiwanese firms have established foundations as a way to develop and promote corporate social responsibility (CSR). This study investigates the relation between CSR and firm performance by analyzing how firms were impacted and affected after establishing foundations from 2010 to 2015. In addition, this study further examines the moderating effect of corporate governance, particularly ownership and board structures, on the above relationship. According to the results of this study, firms' creation of foundations as a form of CSR has a
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Lai, Bo-Fu, and 賴柏甫. "The Relationship between Corporate Social Responsibility and Enterprise Value: Moderating Effects of Corporate Governance." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/accd83.

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碩士<br>國立高雄應用科技大學<br>會計系<br>103<br>The objective of this study is to examine the relationship between corporate social responsibility and enterprise value, using the survey data made by Common Wealth Magazine, Global Views Monthly, and TEJ as proxy of positive(negative) corporate social responsibility. In the study, I chose the listed company between years 2009 and 2013 as the research samples. Then I use a combined corporate governance indicator, referring to the research structure of Liu-Ching Tsai (2007), is constructed to substitute for individual corporate governance factor and serves as a
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LI, CHIN-HSING, and 李勁興. "A Study on the Relationship between Corporate Governance, Corporate Social Responsibility and Value Creation." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/40388020648635612432.

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碩士<br>逢甲大學<br>會計所<br>98<br>This study aims at exploring the effect of corporate governance on corporate social responsibility and value creation. The mediating effect of corporate social responsibility (CSR) on the relationship between corporate governance and corporate value is also addressed. A sample of 607 observations is derived from companies which have shares traded on either the Taiwan Stock Exchange or Over-the-Counter Market in Taiwan between 1996 and 2007. Of which, 326 observations are classified as CSR firms and 281 observations are referred to as Non-CSR firms. The present resear
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Tzu-LiTon and 湯子立. "Corporate Social Responsibility and Firm Value – The Role of Customer Awareness." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/vnhn8m.

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碩士<br>國立成功大學<br>國際經營管理研究所碩士在職專班<br>103<br>Corporate Social Responsibility (CSR) is one of important issues recently, it not only represents a vision of firm’s owner, but also relates to image of people to enterprises. The web, media and type of advertisement were advanced today, it gives the firms a way to increase their positive image of their CSR action. Therefore, we examine the impact of advertising of corporate social performance on firm value. Our findings are as follows. First, corporate social responsibility (CSR) and firm value are positively related for firm value with high custo
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Chen, Li-Ting, and 陳莉婷. "The Impact of Corporate Social Responsibility on Corporate Financial Performance and Firm Risk: The Moderating Role of Corporate Governance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/2z6ea3.

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碩士<br>銘傳大學<br>國際企業學系碩士班<br>102<br>This study focus on the corporate social responsibility (abbreviated as CSR) awarded companies listed in Greater China (Taiwan and Hong Kong) to discuss whether the awarded companies can promote corporate performance through practicing positive CSR events under the economic recession and corporate scandals or which would be viewed as the operating cost during the period of Financial Crisis from 2008-2013. The sample of the study consist of 76 successive awarded enterprises by Common Wealth and Global Views in Taiwan and 41 the constituents of Hang Seng Corpora
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Huang, Jing-Yi, and 黃瀞儀. "The Effect of Corporate Social Responsibility and Tax Planning on Firm Value." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/71659721703521092759.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>103<br>Corporate social responsibility(CSR) is an important subject nowadays, while tax planning is an essential issue for corporate earnings management. In this study, on the one hand, corporate governance financial information was collected from Taiwan Economic Journal (TEJ). On the other hand, CSR proxy variable was taken from the Commonwealth magazine’s "Excellence in corporate social responsibility top 50" companies between 2009 and 2013, and tax planning proxy variable was taken from the cash effective tax rate. The samples of this study were chosen by each
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Tsai, Li-Hua, and 蔡麗華. "A Study of the Relationship between Corporate Social Responsibility and Firm Value." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/27388147233961809305.

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碩士<br>銘傳大學<br>財務金融學系碩士在職專班<br>105<br>Following the high attention of corporate social responsibility (CSR), Taiwan Securities Exchange has launched three CSR indices: High Compensation 100 Index, Employment Creation 99 Index, and Corporate Governance 100 Index. This study uses the three CSR indices to investigate the relationship between CSR and firm value. The three indices constituents represent firms with better corporate social responsibility performance. This study matches the constituents with other listed firms by one to two and employs a regression model to conduct the analysis. In add
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Ni, Chia-Shu, and 倪嘉淑. "CORPORATE GOVERNANCE, SOCIAL RESPONSIBILITY, AND FIRM PERFORMANCE:A STUDY OF TAIWAN FINANCIAL HOLDING COMPANIES." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8yy397.

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碩士<br>元智大學<br>管理碩士在職專班<br>106<br>This study simultaneously examines the relationship between corporate governance and firm performance as well as the relationship between corporate social responsibility and firm performance. Drawing on the theories of corporate governance and corporate social responsibility, this study uses multivariate regression models to analyze the Taiwan Financial Holding Companies from 2013 to 2017. From the respect of corporate governance, this study shows that the number of board of directors and the percentage of major stock holders’ ownership positively affect the fi
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Chen, Chin-Chung, and 陳勤忠. "Does Corporate Social Responsibility Improve the Market Value? Analysis of Firm Growth Dynamics." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/eaqey7.

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碩士<br>國防大學<br>運籌管理學系<br>106<br>All over the world, the trend of sustainable development of corporate and doing their social responsibility well are gradually increasing. For the first time, the Ministry of Economic Affairs in 2017 instructed social responsibility of corporate into amending the law, inevitably causes the corporate and the society to produce the important change to the market value. Corporates grow up continually by absorbing the nutrients from society and capital markets, in addition to profit as the main goal, promoting social responsibility has become a business development d
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Chen, Tsui-Erh, and 陳翠娥. "The Relationship between Corporate Social Responsibility Disclosure and Firm Performance:Corporate Governance as the Mediator." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/j79mwu.

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碩士<br>國立屏東科技大學<br>企業管理系所<br>104<br>Corporate social responsibility (CSR) have attracted much attention and promoted CSR reports following the GRI G4 guidelines since 2014 in Taiwan. Published corporate social responsibility reports need to reveal non-financial information have become a trend gradually and act as an important information of assessing enterprise’s risks and profitability. This research examines the corporate governance as the mediator variable to verify the mediating effects between corporate social responsibility disclosure and firm performance. The ratio of independent direc
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Lenz, Isabell. "Doing Well by Doing Good? New Insights into the Firm Value Implications of Corporate Social Responsibility." Doctoral thesis, 2016. http://hdl.handle.net/11858/00-1735-0000-002B-7C95-4.

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CHEN, JIAN-YUAN, and 陳健元. "The Influence of Corporate Social Responsibility, Advertisement and Research and Development on Firm Value." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/15114005301194295414.

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碩士<br>靜宜大學<br>財務金融學系<br>105<br>The purpose of this study is to investigate the impact of corporate social responsibility (CSR), advertisement and research and development (R&D) on firm value using a sample of the listed companies in Taiwan from 2005 to 2015. CSR includes the part of company’s CSR awards and company’s net CSR performance. Net CSR performance is defined as positive CSR score subtract negative CSR score. In this study, the samples were further divided into four sub-samples including no advertisement and no R&D, advertisement and no R&D, R&D and no advertisement, advertisement and
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Lee, Chia-Chun, and 李佳駿. "A Study on the Relationship between Corporate Social Responsibility, Tax Avoidance and Firm Value." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/55356417552035304966.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>104<br>In recent years, there are many corporate scandals in the world, such as the US subprime mortgage crisis, Taiwan’s food safety scandals etc. These events caused great panic for the society. Therefore, society had paid more attention to the role of enterprise, current literature rarely discusses the relationship among corporate social responsibility (CSR), firm value and the tax avoidance. However, the results on the relevance of corporate social responsibility, tax avoidance and corporate value are not the same. Therefore, in this study we investigate the im
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Lu, Chun-Ting, and 呂峻廷. "Effects of Corporate Social Responsibility on Firm Value under Different Business Life Cycle Stages." Thesis, 2019. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5385016%22.&searchmode=basic.

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碩士<br>國立中興大學<br>會計學研究所<br>107<br>The purpose of this study is to explore the relationship between corporate social responsibility (CSR) and firm value by regression analyses. This study divides corporate social responsibility into six dimensions, and then explores the impact of different dimensions of corporate social responsibility on firm value under different business life cycle stages. This study can provide firms with the guidance in effectively conducting CSR activities. This study collects CSR data (TCGI5) from Taiwan Economic Journal Database (TEJ). The empirical results show that CSR
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