| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所碩士在職專班 === 104 === 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.
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