| Summary: | 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 105 === Researchers of enterprise types suggest that enterprise with different backgrounds, resources, management rights and ownership would likely affect business operations. Furthermore, these factors may influence the enterprises to set up the corporate foundations. However, research that studying the association between enterprise types and establishing corporate foundations is scant. Therefore, the purpose of this article attempts to explore the relationship between enterprise types and establishing corporate foundations. The samples are Taiwanese listed companies from 2000 to 2015. The results showed that family businesses have a higher probability to set up foundations than non-family businesses; group companies have a higher probability to set up foundations than non-group companies do. However, compared to other companies, family group companies have no strong motivation to set up a foundation. Further, using the number of foundations to empirical study, we found family group companies have more foundations than other firms. Finally, we compared family effect and group effect to see which the main effect to set up more foundations is. We found the group effect is superior to family effect.
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