Corporate Social Responsibility, Audit Quality and Credit Rating
碩士 === 國防大學管理學院 === 財務管理學系 === 99 === This paper aims to explore the relationships among corporate social responsibility, audit quality and credit rating. Under the benchmark in the "Excellence in Corporate Social Responsibility top 50" and not included the " Excellence in Corporate S...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
|
Online Access: | http://ndltd.ncl.edu.tw/handle/08613032125763991298 |
id |
ndltd-TW-099NDMC1688032 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-099NDMC16880322015-10-13T19:35:34Z http://ndltd.ncl.edu.tw/handle/08613032125763991298 Corporate Social Responsibility, Audit Quality and Credit Rating 企業社會責任、審計品質對信用評等之關聯性 Chiu,Wanting 邱琬婷 碩士 國防大學管理學院 財務管理學系 99 This paper aims to explore the relationships among corporate social responsibility, audit quality and credit rating. Under the benchmark in the "Excellence in Corporate Social Responsibility top 50" and not included the " Excellence in Corporate Social Responsibility top 50" in the sample of their corporate social responsibility and audit quality will affect their Credit rating correlation . The sample data from the “Common Wealth” magazine, Excellence in Corporate Social Responsibility top 50.To explore this premise, when the corporate implementation of the corporate social responsibility and audit quality then it will influence whether or inferior credit rating. In this study, taking into account the audit quality for evaluation of the bond market, and the creditors of the market assessment of the weight of the corporate social responsibility audit quality, and use the matched pairs sample to clarify the audit quality of the effect the bond market. The results show that audit quality is relatively good credit ratings will be higher, as companies will be willing to pay a higher audit fee to audit more high-quality accounting firm, to provide more accurate information to investors and increase investor confidence, so investors can borrow good and bad quality of the company chosen accounting firm concluded the information quality. Lin, Kuosheng Wang, Chichen 林國勝 王志成 2011 學位論文 ; thesis 64 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
碩士 === 國防大學管理學院 === 財務管理學系 === 99 === This paper aims to explore the relationships among corporate social responsibility, audit quality and credit rating. Under the benchmark in the "Excellence in Corporate Social Responsibility top 50" and not included the " Excellence in Corporate Social Responsibility top 50" in the sample of their corporate social responsibility and audit quality will affect their Credit rating correlation .
The sample data from the “Common Wealth” magazine, Excellence in Corporate Social Responsibility top 50.To explore this premise, when the corporate implementation of the corporate social responsibility and audit quality then it will influence whether or inferior credit rating.
In this study, taking into account the audit quality for evaluation of the bond market, and the creditors of the market assessment of the weight of the corporate social responsibility audit quality, and use the matched pairs sample to clarify the audit quality of the effect the bond market. The results show that audit quality is relatively good credit ratings will be higher, as companies will be willing to pay a higher audit fee to audit more high-quality accounting firm, to provide more accurate information to investors and increase investor confidence, so investors can borrow good and bad quality of the company chosen accounting firm concluded the information quality.
|
author2 |
Lin, Kuosheng |
author_facet |
Lin, Kuosheng Chiu,Wanting 邱琬婷 |
author |
Chiu,Wanting 邱琬婷 |
spellingShingle |
Chiu,Wanting 邱琬婷 Corporate Social Responsibility, Audit Quality and Credit Rating |
author_sort |
Chiu,Wanting |
title |
Corporate Social Responsibility, Audit Quality and Credit Rating |
title_short |
Corporate Social Responsibility, Audit Quality and Credit Rating |
title_full |
Corporate Social Responsibility, Audit Quality and Credit Rating |
title_fullStr |
Corporate Social Responsibility, Audit Quality and Credit Rating |
title_full_unstemmed |
Corporate Social Responsibility, Audit Quality and Credit Rating |
title_sort |
corporate social responsibility, audit quality and credit rating |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/08613032125763991298 |
work_keys_str_mv |
AT chiuwanting corporatesocialresponsibilityauditqualityandcreditrating AT qiūwǎntíng corporatesocialresponsibilityauditqualityandcreditrating AT chiuwanting qǐyèshèhuìzérènshěnjìpǐnzhìduìxìnyòngpíngděngzhīguānliánxìng AT qiūwǎntíng qǐyèshèhuìzérènshěnjìpǐnzhìduìxìnyòngpíngděngzhīguānliánxìng |
_version_ |
1718043188847968256 |