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本研究藉由中国台湾上市(柜)公司履行企业社会责任的状况,探讨企业披露的信息质量良窳对企业价值及盈余质量的影响。实证结果发现,仅落实企业社会责任的公司披露的信息质量才能给公司的整体价值及盈余质量带来正面的影响;且通过额外设立公司治理小组来强化公司履行社会责任之机制,将使得公司对外披露的信息质量获得较高的市场评价,创造较佳的企业价值。此外,当落实企业社会责任的公司是委由四大会计师事务所查核时,其提供的信息质量才能反映企业内部的盈余质量,也才能获得外部投资大众较高的评价;其中,以安侯建业、资诚及EY安永事务所的受查客户披露的信息质量对于盈余质量和企业价值的影响最为明显。
In this study, through the performance of corporate social responsibility by Taiwanese listed (counter) companies in Taiwan, the impact of the quality of information disclosed by companies on the value of companies and the quality of earnings is discussed. The empirical results show that the quality of information disclosed by companies that only implement corporate social responsibility can bring about a positive impact on the company’s overall value and earnings quality; and through the additional establishment of a corporate governance team to strengthen the company’s mechanism for fulfilling social responsibilities, it will make the company external. The quality of disclosed information is highly evaluated by the market and creates better corporate value. In addition, when the company that implements corporate social responsibility is entrusted by the Big Four accounting firm to check the quality of information provided by the company, it can reflect the quality of the company’s internal surplus, and it can also obtain a higher evaluation of the external investment public. Among them, An Hou Jianye, The quality of the information disclosed by the audited customers of Zicheng and EY Ernst & Young has the most obvious impact on earnings quality and corporate value.