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The Financial Implications of CSR: The Linear and Non-Linear Relationship Between CSR and Firm Performance and the Role of Governance

為了解決ASX stock的問題，作者何芳庭 這樣論述：

CSR initiatives are becoming more widespread as stakeholders emphasize their importance in both developed and developing countries. CSR is regarded as a necessity for survival and a requirement for remaining competitive. However, as CSR entails substantial costs and consumes valuable resources, the

financial implications are a matter of concern to businesses. Yet, there is still no consensus on the direction of the relationship. The inconclusive pattern could point to a more complex mechanism than simple linear correlations. Specifically, the relationship may be non-linear.The relationship be

tween CSR and firm performance of firms in Asia-Pacific is investigated in this study. The effect of governance at the firm and country levels is also examined. This study employs two main firm performance measures, namely accounting-based and market-based performance. The accounting-based measures

include return on assets (ROA) and return on equity (ROE), while the market-based measures include price-to-book ratio (PBV) and Tobin’s q (TOBIN). To reflect expected differences in CSR initiatives and institutional determinants, a sample of 660 firm-year observations were selected from publicly li

sted firms in 11 Asia-Pacific countries from 2019 to 2020.This study provides evidence of the non-linear link between CSR and firm performance, particularly on the relationship between environmental initiatives and market-based measures of firm performance. The non-linearity is also revealed to be p

ronounced for smaller firms. Furthermore, the findings indicate that the CSR-firm performance relationship is moderated by governance. While some governance mechanisms flatten the relationship, others steepen it, causing both the negative and positive effects to be more pronounced.In order to motiva

te businesses to pursue socially desirable activities while avoiding negative impacts, it is imperative to find the optimal level between the benefits of investments and the costs associated with them. Given that CSR initiatives may not pay off immediately and that the relationship between CSR and f

irm performance is not linear, considerable resources and long-term planning should be devoted to this area.

經理人過度自信與審計品質之關聯—兼論審計委員會之角色

為了解決ASX stock的問題，作者李佳芸 這樣論述：

從過往至今，國內外傳出企業財務報表不實之案件屢出不斷，過往文獻指出經理人過度自信的心理特質可能會進一步影響財務報導，而審計委員會需盡到監督的責任，以確保公司財務報表的品質。因此，本研究旨在探討2007年至2019年台灣上市櫃公司經理人過度自信情形下對審計品質的需求以及了解審計委員會對於前述的關係是否存有調節效果，實證結果顯示過度自信的經理人尋求高的審計品質而選擇產業專精事務所進行查核，然而，儘管審計委員會賦有選擇會計師的職責權力，但現實上經理人的權利會對選擇會計師的決策過程中產生影響力，即使審計委員會有達到足夠的規模及效率性，仍可能受經理人權力的影響而削弱對審計品質需求的選擇。