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Linking best corporate citizens and financial performance in the semiconductor industry: A study of accounting-based financial measurements.

机译：将最佳企业公民与半导体行业的财务绩效联系起来：基于会计的财务指标研究。

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摘要

Recent ethical and legal developments in the business world have prompted research pertaining to the area of corporate citizenship and its close relationship to corporate social responsibility. The goals of this dissertation were to introduce the topic of corporate citizenship in an attempt to better understand what this means to the business world and secondly to measure its impact on the bottom line. This research paper linked best corporate citizens and financial performance in a single industry, the semiconductor industry, in an attempt to achieve both of the aforementioned goals.;To address the research question, "What is the impact on the Gauging Group, made up of organizations categorized as good corporate citizens, relative to profit margin, total asset turnover, equity multiplier, or return on equity?", this study utilized independent-samples t tests to determine and evaluate the relationship between two groups and eight accounting-based financial performance measurements; revenue, net income, total assets, common equity, profit margin, total asset turnover, equity multiplier, and return on equity. Group 1, the Gauging Group, consisted of U.S. corporations within the semiconductor industry which made the list of Business Ethics 100 Best Corporate Citizens. Group 2 consisted of the remaining U.S. corporations within the same industry. Furthermore, a multivariate analysis of variance (MANOVA) was used to evaluate the relationship between the eight accounting-based financial performance measurements and the two groups.;The results of MANOVA revealed that corporations being identified as either Group 1 or Group 2 has a significant effect on the eight different measurements of financial performance. Furthermore, the overall results of this study, based on data for 109 U.S. corporations within the semiconductor industry with a SIC code of 3674, revealed that corporations recognized as best corporate citizens have a positive relationship on the measurements of financial performance. Moreover, the findings in this study imply that companies are more socially responsible when they have larger revenue streams and higher net income.
机译：商业领域最近的伦理和法律发展促使人们进行了有关企业公民领域及其与企业社会责任的紧密关系的研究。本文的目的是介绍企业公民的主题，以试图更好地理解这对商业世界意味着什么，其次是衡量其对底线的影响。这篇研究论文将半导体行业中的最佳企业公民与财务绩效联系在一起，以实现上述两个目标。为解决研究问题，“对计量集团有何影响？相对于利润率，总资产周转率，股本乘数还是股本回报率被归类为良好企业公民的组织？”，本研究利用独立样本t检验来确定和评估两组与基于会计的八种财务绩效之间的关系测量;收入，净收入，总资产，普通股，利润率，总资产周转率，股本乘数和股本回报率。衡量集团的第1组由半导体行业中的美国公司组成，这些公司被《商业道德100最佳企业公民》列为榜单。第2组由同一行业内的其余美国公司组成。此外，使用多元方差分析（MANOVA）评估了八种基于会计的财务绩效指标与两组之间的关系.MANOVA的结果表明，被识别为第一组或第二组的公司具有显着性对八个不同的财务绩效衡量指标的影响。此外，这项研究的总体结果是基于半导体行业内109家美国公司的数据（SIC代码为3674）显示，被公认为最佳企业公民的公司在财务绩效的衡量上具有正相关关系。此外，这项研究的结果表明，当公司拥有更大的收入流和更高的净收入时，他们对社会的责任就更大。

著录项

  • 作者

    Folino, Jose A.;

  • 作者单位

    Capella University.;

  • 授予单位 Capella University.;
  • 学科 Business Administration Accounting.;Business Administration Management.
  • 学位 Ph.D.
  • 年度 2009
  • 页码 134 p.
  • 总页数 134
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;贸易经济;
  • 关键词

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