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    題名: 企業社會責任與成本效率之關係-隨機成本邊界法
    Does CSR influence the of banking industry?The stochastic cost frontier approach
    作者: 張穎中
    Chang, Ying Chung
    貢獻者: 黃台心
    Huang, Tai Hsin
    張穎中
    Chang, Ying Chung
    關鍵詞: 企業社會責任
    成本效率
    隨機邊界法
    Corporat social responsibility
    Cost efficiency
    Stochastic frontier approch
    EIRIS
    CSR
    日期: 2017
    上傳時間: 2017-08-28 11:28:20 (UTC+8)
    摘要: 本論文目的在於探討企業社會責任對於銀行成本效率的影響,其中企業社會責任的部分為使用EIRIS資料庫的而財務資訊的資料是採用OrbisBank的資料庫。先前有許多研究都是著墨在利用不同環境變數對於成本效率的影響,很少有將企業社會責任當作環境變數作為考量進行研究;也少有將企業社會責任與隨機成本邊界法做結合去,去衡量成本效率。現存的研究主要都是以企業社會責任對於公司財務績效的影響。因此本篇論文將重點放在企業社回責任與成本效率之關係,並採用隨機成本邊界法。實證研究結果發現,企業涉略企業社會責任需要長時間的投入才會有在成本上產生效果,並且其效果會隨著地區、國家別的不同而改變。
    This paper attempts to examine the effect of corporate social responsibility on cost efficiency, using OrbisBank database and CSR index from EIRIS database. Previous studies are all focused on the efficiency with different environmental variables, excluding corporate social responsibility nor do those studies elaborate the effect of CSR on cost efficiency by using stochastic frontier approach. Instead, existing literatures are all regards to the relation to financial performance and CSR. Therefore, we get the gold opportunity to shed the light on the correlation with CSR and cost efficiency. The empirical results we extract from the paper give us some perspectives on CSR. CSR engagement takes time to have influence on efficiency and it does vary from different countries; therefore, taking country-variation into consideration is essential when estimating efficiency. What’s more, we shouldn’t expect the involvement of CSR is short-term effect instead it’s a long-term investment.
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    描述: 碩士
    國立政治大學
    金融學系
    104352008
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1043520081
    資料類型: thesis
    顯示於類別:[金融學系] 學位論文

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