Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China

碩士 === 中國文化大學 === 會計學系 === 105 === In the past few decades, scholars have published many studies on corporate social responsibility and financial performance, more to the more traditional regression model to analyze, data Mining technology rarely used in this research topic, so this study using data...

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Main Authors: CHANG, KAI-YA, 張凱雅
Other Authors: CHEN, FU-HSIANG
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/41461897594338047033
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spelling ndltd-TW-105PCCU03850022017-08-12T04:35:44Z http://ndltd.ncl.edu.tw/handle/41461897594338047033 Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China 利用資料探勘探討企業社會責任與財務績效之關聯性—中國之實證 CHANG, KAI-YA 張凱雅 碩士 中國文化大學 會計學系 105 In the past few decades, scholars have published many studies on corporate social responsibility and financial performance, more to the more traditional regression model to analyze, data Mining technology rarely used in this research topic, so this study using data mining to explore the relationship between Corporate Social Responsibility and Financial Performance. According to the Research Report on Corporate Social Respon-sibility of China, this study is used "Responsibility Management", "Market Responsibil-ity", "Environment Responsibility" as a measure of corporate social responsibility per-formance. In addition to exploring the overall performance indicators, there are four in-dicators on the impact of financial performance. In this study, earnings per share, return on assets and return on equity as financial performance proxy variables. Respectively, using rough set theory and decision tree to be identified. The empirical results show that the earnings per share is the highest as the financial performance agent variable, the accuracy rate of most of them are more than 80%. As for the important variables that affect financial performance, it is relatively important to manage responsibility in corporate social responsibility variables. Growth rate and the Firm size is relatively important in non-corporate social responsibility var-iables. CHEN, FU-HSIANG 陳富祥 2017 學位論文 ; thesis 52 zh-TW
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language zh-TW
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description 碩士 === 中國文化大學 === 會計學系 === 105 === In the past few decades, scholars have published many studies on corporate social responsibility and financial performance, more to the more traditional regression model to analyze, data Mining technology rarely used in this research topic, so this study using data mining to explore the relationship between Corporate Social Responsibility and Financial Performance. According to the Research Report on Corporate Social Respon-sibility of China, this study is used "Responsibility Management", "Market Responsibil-ity", "Environment Responsibility" as a measure of corporate social responsibility per-formance. In addition to exploring the overall performance indicators, there are four in-dicators on the impact of financial performance. In this study, earnings per share, return on assets and return on equity as financial performance proxy variables. Respectively, using rough set theory and decision tree to be identified. The empirical results show that the earnings per share is the highest as the financial performance agent variable, the accuracy rate of most of them are more than 80%. As for the important variables that affect financial performance, it is relatively important to manage responsibility in corporate social responsibility variables. Growth rate and the Firm size is relatively important in non-corporate social responsibility var-iables.
author2 CHEN, FU-HSIANG
author_facet CHEN, FU-HSIANG
CHANG, KAI-YA
張凱雅
author CHANG, KAI-YA
張凱雅
spellingShingle CHANG, KAI-YA
張凱雅
Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
author_sort CHANG, KAI-YA
title Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
title_short Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
title_full Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
title_fullStr Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
title_full_unstemmed Using Data Mining to Explore the Relationship between Corporate Social Responsibility and Financial Performance—Evidence from China
title_sort using data mining to explore the relationship between corporate social responsibility and financial performance—evidence from china
publishDate 2017
url http://ndltd.ncl.edu.tw/handle/41461897594338047033
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