| Summary: | 碩士 === 國立高雄第一科技大學 === 金融系碩士班金融組 === 103 === This research is to investigate the financial performance of the gambling industry, the hotel industry, the aviation industry and the catering industry influenced by corporate social responsibility, which accesses the traditional ordinary least square to investigate the effect of the average value and the quantile regression method to analyze each marginal effect of the tourism industry explanatory variables under conditions of specific quantile. The empirical results show that there are the own and appropriate social responsibility dimensions for the gambling industry, the hotel industry, the aviation industry and the catering industry, and the long-term financial performance is obviously higher than the short-term financial performance, therefore, firms can upgrade their software and hardware equipment and the protection of environmental management by raising the proportion of leverage and investing the environmental issues dimensions, whereby firms can improve the short-term financial performance. The results can provide tourism industries to refer on making decision and to keep firms running sustainably.
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