| 研究生: |
謝佾芸 Hsieh, Yi-Yun |
|---|---|
| 論文名稱: |
自閉症人士聘僱之宣告與市場反應 Stock Market Reaction to Firms Announcing Employment of Autistic Personnel |
| 指導教授: |
黃華瑋
Huang, Hua-Wei |
| 學位類別: |
碩士 Master |
| 系所名稱: |
管理學院 - 經營管理碩士學位學程(AMBA) Advanced Master of Business Administration (AMBA) |
| 論文出版年: | 2024 |
| 畢業學年度: | 112 |
| 語文別: | 英文 |
| 論文頁數: | 27 |
| 中文關鍵詞: | 股市反應 、就業 、自閉症員工 、揭露 、永續發展目標8 、企業社會責任 |
| 外文關鍵詞: | Stock market reaction, Employment, Autistic employees, Disclosure, SDG 8, ESG |
| 相關次數: | 點閱:39 下載:0 |
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本研究探討企業在宣佈聘用自閉症員工時是否會有股價的正向累積異常報酬。由於自閉症員工的能力在高科技公司中可能得到更好的發揮,我測試了該股價累積異常報酬是否與高科技產業中的公司呈正相關。該研究適時地回應了美國國會議員Maxine Waters的呼籲:美國證券交易委員會(SEC)應考慮強制要求上市公司公開身心障礙者聘僱狀況(眾議院金融服務委員會,2022年)的倡議,以及聯合國永續發展目標第8項:「尊嚴就業和經濟發展」。研究結果顯示,公開自閉症員工聘僱資訊可為公眾投資者和資本市場參與者提供重要資訊,特別是高科技產業。這一舉措不僅增強了公司的財務表現,在環境、社會和公司治理指標及投資者的觀感上也都有所提升,同時對股價產生潛在的積極影響。
This study examines whether firms experience positive cumulative abnormal stock returns when they announce employment of autistic personnel. Moreover, as autistic employees’ abilities may be better utilized in high-tech firms, I test whether the level of such cumulative abnormal stock returns is positively associated with firms in high-tech industries. The study timely responds to the US congresswoman, Maxine Waters’ call that the SEC should consider mandating public firms’ public disclosure of disability employment status (House Financial Services Committee 2022) and to the United Nations Sustainable Development Goals 8: Decent Work and Economic Growth. The findings suggest that disclosing autism recruitment provides significant information for both public investors and capital market participants, especially for firms in high-tech industries. This initiative not only enhances company financial performance; environmental, social, and governance metrics; and investor perceptions, but it also has the potential to positively influence stock prices.
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校內:2029-08-14公開