The Relationship between Corporate Social Responsibility Budget and Disposition Effect

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === This study discussed the effect between Corporate Social Responsibility Budget (CSR Budget) and the disposition coefficient, intention, proportion and holding period between professional and nonprofessional investors under the investment position of...

Full description

Bibliographic Details
Main Authors: Huei-Ru Chen, 陳薈如
Other Authors: 張允文
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/4z2f2j
id ndltd-TW-103NTTI5307007
record_format oai_dc
spelling ndltd-TW-103NTTI53070072019-09-24T03:34:13Z http://ndltd.ncl.edu.tw/handle/4z2f2j The Relationship between Corporate Social Responsibility Budget and Disposition Effect 企業社會責任預算與處分效果之關聯性 Huei-Ru Chen 陳薈如 碩士 國立臺中科技大學 財政稅務系租稅管理與理財規劃碩士班 103 This study discussed the effect between Corporate Social Responsibility Budget (CSR Budget) and the disposition coefficient, intention, proportion and holding period between professional and nonprofessional investors under the investment position of gain or loss. We used the experimental design method to analyze the 147 students of EMBA (Executive Master of Business Administration) who had investment experiences in the central area of Taiwan. The results of this study were as follow: First, the disclosure of CSR Budget can decrease the disposition coefficient of professional and nonprofessional investors. Second, the CSR Budget had significant effect of investors’ disposition intention, proportion and holding period under the investment position of gain. Third, the CSR Budget had significant effect of investors’ disposition intention and proportion under the investment position of loss. Finally, this study found that the CSR Budget and the degree of investors’ professional had the interaction effect and it revealed that the CSR Budget had different effects on the disposition coefficient under different degree of investors’ professional. 張允文 2015 學位論文 ; thesis 78 zh-TW
collection NDLTD
language zh-TW
format Others
sources NDLTD
description 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === This study discussed the effect between Corporate Social Responsibility Budget (CSR Budget) and the disposition coefficient, intention, proportion and holding period between professional and nonprofessional investors under the investment position of gain or loss. We used the experimental design method to analyze the 147 students of EMBA (Executive Master of Business Administration) who had investment experiences in the central area of Taiwan. The results of this study were as follow: First, the disclosure of CSR Budget can decrease the disposition coefficient of professional and nonprofessional investors. Second, the CSR Budget had significant effect of investors’ disposition intention, proportion and holding period under the investment position of gain. Third, the CSR Budget had significant effect of investors’ disposition intention and proportion under the investment position of loss. Finally, this study found that the CSR Budget and the degree of investors’ professional had the interaction effect and it revealed that the CSR Budget had different effects on the disposition coefficient under different degree of investors’ professional.
author2 張允文
author_facet 張允文
Huei-Ru Chen
陳薈如
author Huei-Ru Chen
陳薈如
spellingShingle Huei-Ru Chen
陳薈如
The Relationship between Corporate Social Responsibility Budget and Disposition Effect
author_sort Huei-Ru Chen
title The Relationship between Corporate Social Responsibility Budget and Disposition Effect
title_short The Relationship between Corporate Social Responsibility Budget and Disposition Effect
title_full The Relationship between Corporate Social Responsibility Budget and Disposition Effect
title_fullStr The Relationship between Corporate Social Responsibility Budget and Disposition Effect
title_full_unstemmed The Relationship between Corporate Social Responsibility Budget and Disposition Effect
title_sort relationship between corporate social responsibility budget and disposition effect
publishDate 2015
url http://ndltd.ncl.edu.tw/handle/4z2f2j
work_keys_str_mv AT hueiruchen therelationshipbetweencorporatesocialresponsibilitybudgetanddispositioneffect
AT chénhuìrú therelationshipbetweencorporatesocialresponsibilitybudgetanddispositioneffect
AT hueiruchen qǐyèshèhuìzérènyùsuànyǔchùfēnxiàoguǒzhīguānliánxìng
AT chénhuìrú qǐyèshèhuìzérènyùsuànyǔchùfēnxiàoguǒzhīguānliánxìng
AT hueiruchen relationshipbetweencorporatesocialresponsibilitybudgetanddispositioneffect
AT chénhuìrú relationshipbetweencorporatesocialresponsibilitybudgetanddispositioneffect
_version_ 1719256423992393728