The Value Relevance of Corporate Social Responsibility Report Assurance
碩士 === 國立彰化師範大學 === 會計學系 === 107 === The study is to investigate the effect of the Corporate Social Responsibility Report Assurance on firm value. In other words, this paper describes and discusses the value relevance of assurance. By certificating the report based upon the results of third party te...
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| Format: | Others |
| Language: | zh-TW |
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2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/372uzz |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 107 === The study is to investigate the effect of the Corporate Social Responsibility Report Assurance on firm value. In other words, this paper describes and discusses the value relevance of assurance. By certificating the report based upon the results of third party testing to increase the quality and reliability of information delivery and further distinguish whether there is a difference in the firm value under different assurance service providers.
This study is based on the Corporate Social Responsibility Report issued by listed companies between 2015 and 2017, and use OLS regression method to tasted the model. The empirical results suggested that there is a significant positive correlation between assurance and firm value, indicating it is beneficial to enhance the firm value through information after assurance. And found that when the firm selecting "accounting firms" as assurance service providers also owned high firm value.
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