The relationship between corporate social responsibility and the shares collateralized by board of directors

• Main Authors: Hui-Ching Chen, 陳慧菁
• Other Authors: Shu-Hui Sue
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/wayb52

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 107 === Based on Taiwan listed firms, this study investigates the relationship between corporate social responsibility (CSR) and the shares collateralized by board of directors. This study further divides the CSR activities into operation CSR and non-operation CSR to test where there is difference between the impacts of collateralized shares of board on these two kinds of CSR activities on. The empirical results show that there is no relationship between CSR and collateralized shares of board, however, there is a significantly positive relationship between operation CSR and collateralized shares of board, supporting the hypothesis that the shares collateralized by board of directors have different impact on operation and non-operation CSR.