臺灣博碩士論文加值系統

當今對於家族企業的研究主要關注家族企業的代際傳承、企業社會責任、研發投入、政治關聯度等影響。隨著學者們不斷的深入，慈善已成為企業社會責任的重要表現形式，在企業發展過程中有著突出的貢獻。據相關研究報道，中國目前最大的慈善捐贈源於民營企業，占企業捐獻總額的近50%，而中國大陸的民營企業普遍為家族所有的形式，因此對於中國民營企業慈善捐贈的研究，已成為研究中國家族傳承中的重要議題。當前的家族企業慈善雖然是一種企業的組織行為，但會因家族企業CEO個人考量而受到影響，因此研究繼任CEO的個人特徵對企業慈善捐贈的影響也成為研究中的重點。同時家族成員又會因自己的個性特徵以及家族領導人的更替，從而打破家族企業原有的慣例,遭受新的挑戰，以及到來自企業內外的各種壓力。這些會導致慈善捐贈行為複雜演化，且會對企業非經濟目標產生影響。本文研究意在探討家族企業CEO變更（專業經理人、同代家族成員以及第二代家族成員）對家族企業慈善捐贈的影響，以及家族企業繼任CEO的性別對這種影響的仲介效應。本文認為前人的研究大多探討家族企業的組織期望對於家族慈善捐贈行為的影響，基於以往的研究成果，本文將研究的突破點定位於家族企業CEO的變更上，再結合其性別來探討家族傳承對於家族企業慈善捐贈的影響。

The current research on family businesses mainly focuses on the influence of intergenerational inheritance, political relevance, corporate social responsibility, and R & D investment in family businesses. With the deepening of research, charity has become the main form of corporate social responsibility and plays an important role in the development of enterprises. Relevant research shows that the largest charitable donation in China currently comes from private enterprises, accounting for nearly 50% of total corporate donations, and private enterprises in mainland China generally adopt family-owned forms. Therefore, the research on family business charitable donations has become a family Important issues in corporate heritage. Although corporate charitable donation is an organizational behavior, it will be affected by the personal wishes of the CEO of the family business. Research on the impact of the personal characteristics of the successor CEO on corporate charity has also become the focus of research. Because of the heterogeneity of the personality characteristics of family members and the replacement of family leaders, it will break the original practice of family businesses and suffer pressure from inside and outside the company. These will lead to the complex evolution of charitable giving behaviors and will have a significant impact on the non-economic goals of the enterprise. The purpose of this study is to explore the impact of family CEO turnover (including professional managers, same-generation family members, and second-generation family members) on the charitable giving behavior of family businesses, and the mediating effect of the gender of the successor CEO of family businesses on this effect. . This paper believes that most previous studies have explored the impact of family business performance on family charitable donation behavior. Based on previous research results, this paper positions the breakthrough point of the research on the replacement choice of the CEO of the family business, and then discusses the family with its gender. The impact of heritage on charitable donations in family businesses.

第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究架構 4
第二章 文獻回顧 5
2.1 策略性企業慈善 5
2.2 家族企業繼承形式 5
2.3 家族企業的繼承慈善與績效 6
2.4 性別對CEO繼任的影響 6
第三章 研究方法 8
3.1 資料來源及研究期間 8
3.2 變數定義 9
3.3 實證模型 10
第四章 實證分析 11
4.1 敘述性統計 11
4.3 迴歸分析 14
第五章 結論與建議 23
5.1 研究結論 23
5.2 研究限制於建議 24
參考文獻 25

1.Allen, Elam, (2007) ."Report on women and entrepreneurship. Global entrepreneurship monitor."
2.Overbeke, Bilimoria, (2013)." The dearth of daughter successors in family businesses: Gendered norms, blindness to possibility, and invisibility." Journal of Family Business Strategy 4.3 (2013): 201-212
3. Bjuggren,et al., (2018). "Are female leaders more efficient in family firms than in non-family firms?" Corporate Governance: The International Journal of Business in Society.
4.Trupiano, G, (2005)."Financing the culture in Italy." Journal of Cultural Heritage, 6(4), 337-343.
5.Bekkers and Wiepking, (2011)."Accuracy of self-reports on donations to charitable organizations." Quality & Quantity, 45(6), 1369-1383.
6.Lewandowska, K, (2015). "From sponsorship to partnership in arts and business relations." The Journal of Arts Management, Law, and Society, 45(1), 33-50.
7.Adams, M. and P, Hardwick, (1998). "An analysis of corporate donations: United Kingdom evidence." Journal of management Studies 35(5): 641-654.
8.Ahrens, J.-P., (2015). "Gender preferences in the CEO successions of family firms: Family characteristics and human capital of the successor." Journal of Family Business Strategy 6(2): 86-103.
9.Aldamiz-Echevarría, C., (2017). "Gender issues related to choosing the successor in the family business." European Journal of Family Business 7(1-2): 54-64.
10.Anderson, R. C. and D. M. Reeb, (2003). "Founding‐family ownership and firm performance: evidence from the S&P 500." The journal of finance 58(3): 1301-1328.
11.Bartkus, B. R., (2002). "Governance and corporate philanthropy: restraining Robin Hood?" Business & Society 41(3): 319-344.
12.Bennedsen et al., (2015). "The family business map: Framework, selective survey, and evidence from Chinese family firm succession." Journal of Corporate Finance 33: 212-226.
13.Bennedsen, M., (2007). "Inside the family firm: The role of families in succession decisions and performance." The Quarterly Journal of Economics 122(2): 647-691.
14.Burkart et al., (2003). "Family firms." The journal of finance 58(5): 2167-2201.
15.Campopiano et al., (2014). "Firm philanthropy in small-and medium-sized family firms: The effects of family involvement in ownership and management." Family Business Review 27(3): 244-258.
16.Chang, S. J. and J. Shim, (2015). "When does transitioning from family to professional management improve firm performance?" Strategic Management Journal 36(9): 1297-1316.
17.Chen et al., (2018). "Corporate philanthropy and investment efficiency: Empirical evidence from China." Pacific-Basin Finance Journal 51: 392-409.
18.Demsetz, H. and K. Lehn, (1985). "The structure of corporate ownership: Causes and consequences." Journal of political economy 93(6): 1155-1177.
19.Frishkoff, P. A. and B. M. Brown, (1993). "Women on the move in family business." Business Horizons 36(2): 66-71.
20.La Porta et al., (1999). "Corporate ownership around the world." The journal of finance 54(2): 471-517.
21.Lev et al., (2010). "Is doing good good for you? How corporate charitable contributions enhance revenue growth." Strategic Management Journal 31(2): 182-200.
22.Martin, L, (2001). "More jobs for the boys? Succession planning in SMEs." Women in Management Review 16(5): 222-231.
23.Martinez Jimenez, R, (2009). "Research on women in family firms: Current status and future directions." Family Business Review 22(1): 53-64.
24.Masulis, et al., (2011). "Family business groups around the world: Financing advantages, control motivations, and organizational choices." The Review of Financial Studies 24(11): 3556-3600.
25.Morck, et al., (1998). Inherited wealth, corporate control and economic growth: The Canadian disease, National Bureau of Economic Research.
26.Muller, A. and R. Kräussl, (2011). "Doing good deeds in times of need: A strategic perspective on corporate disaster donations." Strategic Management Journal 32(9): 911-929.
27.Mullins, W. and A. Schoar, (2016). "How do CEOs see their roles? Management philosophies and styles in family and non-family firms." Journal of financial Economics 119(1): 24-43.
28.Navarro, P, (1988). "Why do corporations give to charity?" Journal of business 61(1): 65.
29.Oyer, P, (2008). "The making of an investment banker: Stock market shocks, career choice, and lifetime income." The journal of finance 63(6): 2601-2628.
30.Pan et al., (2018). "The role of corporate philanthropy in family firm succession: A social outreach perspective." Journal of Banking & Finance 88: 423-441.
31.Samara et al., (2019). "Why and how should SHE make her way into the family business boardroom?" Business Horizons 62(1): 105-115.
32.Schwass, J. and C. Lief, (2008). "About family, business and philanthropy." Perspectives for managers(165): 1.
33.Su, J. and J. He, (2010). "Does giving lead to getting? Evidence from Chinese private enterprises." Journal of Business Ethics 93(1): 73-90.
34.Triandis, H. C, (2018). Individualism and collectivism, Routledge.
35.Villalonga, B. and R. Amit, (2006). "How do family ownership, control and management affect firm value?" Journal of financial Economics 80(2): 385-417.
36.Wang, C, (2010). "Daughter exclusion in family business succession: A review of the literature." Journal of family and economic issues 31(4): 475-484.
37.Wang, H. and C. Qian, (2011). "Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political access." Academy of Management Journal 54(6): 1159-1181.
38.Wei et al., (2018). "CEO characteristics and corporate philanthropic giving in an emerging market: The case of China." Journal of Business Research 87: 1-11.
39.Zhang et al., (2010). "Corporate philanthropic disaster response and ownership type: Evidence from Chinese firms’ response to the Sichuan earthquake." Journal of Business Ethics 91(1): 51.
40.Zhang, Y., Hannum, E and Wang, M, (2008). Gender-based employment and income differences in urban China: Considering the contributions of marriage and parenthood. Social Forces, 86(4), 1529-1560.