廣告投資、企業社會責任與公司財務績效之關聯性

The Relationship among Advertising, Corporate Social Responsibility and Firm Performance

王瑀如(YU-JU WANG)

指導教授 ： 李佳玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2016年)

摘要

過去研究指出廣告強度增強了企業社會責任的好處，消費者在購買產品時會考慮到企業的社會責任活動，部分的消費者也願意支付更高的價格，購買投入較多企業社會責任之企業的商品，進而反映在公司績效上。本研究以台灣經濟新報資料庫(TEJ) 台灣上市櫃公司，研究觀察值為2006年至2014年度，樣本數共計5,817筆，欲探討廣告是否會透過企業社會責任的投入，而正面影響公司績效？並探討廣告投資、企業社會責任與公司財務績效三者的關聯性。其中，將企業社會責任分成正向與負向，探討企業社會責任得獎與負面新聞的影響。研究結果顯示，廣告投入愈多的企業，愈不會投入正向企業社會責任的參賽，但當企業在企業社會責任得獎與公司財務績效呈正相關。

關鍵詞：廣告投資、企業社會責任、公司財務績效。

關鍵字

廣告投資 ； 企業社會責任 ； 公司財務績效

並列摘要

Previous studies indicated that the benefits of advertising intensely enhanced of corporate social responsibility. When consumers purchase goods they take the corporate social responsibility activities into account; some consumers are willing to pay higher prices, purchase those companies commodity, who invest more in social responsibility, and thus reflected in the company's performance. In this study, based on the Taiwan Economic Journal (TEJ) the Taiwan's listed counters companies, researchers observed value from 2006 to 2014, the total samples size of 5,817 sets, to investigate whether advertising investment through corporate social responsibility will have a positive impact on corporate performance. This research is also design to discuss and explore advertising investment, corporate social responsibility and corporate financial performance and the relevance of these three. Among them, the corporate social responsibility divides into positive and negative, to explore the impact of Corporate Social Responsibility Awards and negative news.
The results shows that the business who invests more in the advertising, is less likely to be involved in positive corporate social responsibility competition. However, CSR Awards or not, has a positive correlation with company financial performance.

Keywords: advertising investment, corporate social responsibility and company financial performance.

並列關鍵字

advertising investment ； corporate social responsibility ； company financial performance

參考文獻

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