| Summary: | 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === This study discussed the effect between Corporate Social Responsibility Budget (CSR Budget) and the disposition coefficient, intention, proportion and holding period between professional and nonprofessional investors under the investment position of gain or loss. We used the experimental design method to analyze the 147 students of EMBA (Executive Master of Business Administration) who had investment experiences in the central area of Taiwan.
The results of this study were as follow: First, the disclosure of CSR Budget can decrease the disposition coefficient of professional and nonprofessional investors. Second, the CSR Budget had significant effect of investors’ disposition intention, proportion and holding period under the investment position of gain. Third, the CSR Budget had significant effect of investors’ disposition intention and proportion under the investment position of loss. Finally, this study found that the CSR Budget and the degree of investors’ professional had the interaction effect and it revealed that the CSR Budget had different effects on the disposition coefficient under different degree of investors’ professional.
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