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企業永續報告與股利支付之相關性－以家族企業為中介變數
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企業永續報告與股利支付之相關性－以家族企業為中介變數
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Journal Article
企業永續報告與股利支付之相關性－以家族企業為中介變數
2024
Overview
本研究以2011年至2020年台灣上市（櫃）公司為研究對象，探討企業永續報告（CSR）以及強制／自願揭露CSR與股利支付之相關性，進行實證性研究。考量實證資料同時具有時間序列與橫斷面的特質，本研究採用追蹤資料法。研究實證支持企業CSR與企業現金股利或者股利總額呈正向相關。自願性揭露CSR相較於強制性揭露報告者有較高的股利支付，在績效較優與系統風險較高者，其CSR與股利支付之相關性顯著較高。家族企業型式會以家族企業利益為優先考慮，降低CSR與股利支付的正向相關。
Publisher
中華商管科技學會,教育部
Subject
