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題名:強制揭露之環保支出資訊是否具有價值攸關性?
書刊名:當代會計
作者:蔡柳卿 引用關係楊朝旭 引用關係
作者(外文):Tsai, Liu-chingYoung, Chaur-shiuh
出版日期:2004
卷期:5:1
頁次:頁87-119
主題關鍵詞:環保支出資訊價值攸關性環境績效Mandated disclosuresEnvironmental performanceInformation on environmental protection expensesValue relevance
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:0
  • 點閱點閱:147
期刊論文
1.Freedman, M.、Stagliano, A. J.(1991)。Differences in social-cost disclosures: A market test of investor reactions。Accounting, Auditing and Accountability Joumal,4(1),68-83。  new window
2.Bradgon, J. H.、Marlin, J. A. T.(1972)。Is pollution profitable?。Risk Management,19(4),9-18。  new window
3.Ilinitch, A. Y.、Soderstrom, N. S.、Thomas, T. E.(1998)。Measuring corporate environmental performance。Journal of Accounting and Public Policy,17(4/5),383-408。  new window
4.Hughes, K. E. II(2000)。The value relevance of nonfinancial measures of air pollution in the electric utility industry。The Accounting Review,75(2),209-228。  new window
5.Little, P.、Muoghaly, M. I.、Robinson, H. D.(1995)。Hazardous waste lawsuits, financial disclosure, and investor's interests。Journal of Accounting Auditing and Finance,10(2),383-398。  new window
6.Blacconiere, Walter G.、Patten, Dennis M.(1994)。Environmental disclosures, regulatory costs, and changes in firm value。Journal of Accounting and Economics,18(3),357-377。  new window
7.Muoghalu, Michael I.、Robison, H. David、Glascock, John L.(1990)。Hazardous Waste Lawsuits, Stockholder Returns, and Deterrence。Southern Economic Journal,57(2),357-370。  new window
8.Barth, M. E.、McNichols, M.(1994)。Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites。Journal of Accounting Research,32(S),177-209。  new window
9.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
10.Cormier, D.、Magnan, M.、Morard, B.(1993)。The Impact of Corporate Pollution on Market Valuation: Some Empirical Evidence。Ecological Economics,8(2),135-155。  new window
11.Ingram, Robert W.(1978)。An Investigation of the Information Content of (Certain) Social Responsibility Disclosures。Journal of Accounting Research,16(2),270-285。  new window
12.Shane, Philip B.、Spicer, Barry H.(1983)。Market Response to Environmental Information Produced outside the Firm。Accounting Review,58(3),521-538。  new window
13.Spicer, B. H.(1978)。Investors, corporate social performance and information disclosure: An empirical study。The Accounting Review,53(1),94-111。  new window
14.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
15.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。  new window
學位論文
1.黃姵蓉(2001)。環保支出資訊價值攸關性之研究(碩士論文)。國立中正大學。  延伸查詢new window
2.蔡靜如(1998)。環保資本支出與公司特徵之關聯性研究:以上市製造業為例(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Welsch, Roy E.、Kuh, Edwin、Belsley, David A.(1980)。Regression Diagnostics: Identifying Influential Data and Source of Collinearity。New York, NY:John Wiley and Sons。  new window
單篇論文
1.Lys, T.,Lo, Kin(2001)。Bridging the Gap between Value Relevance and Information Content,University of British Columbia:Northwestern University。  new window
其他
1.林愛惠(1999)。輿論與環保資本支出之關連性研究。  延伸查詢new window
2.周玲臺(1997)。我國上市公司財務報告環保支出資訊內容研究。  延伸查詢new window
3.陳光榮(2000)。建構臺灣的國際綠色形象。  延伸查詢new window
4.Aboody, D., and B. Lev.(1998)。The value-relevance of intangible:The case of software capitalization。  new window
5.Adel, K.(1999)。The value-relevance of alternative accounting treatments of software development costs。  new window
6.Barth, M., W. Beaver, and W. Landsman(1993)。A structural analysis of pension disclosures under SFAS 87 and their relation to share prices。  new window
7.Barth, M., W. Beaver, and W. Landsman(2001)。The relevance literature for financial accounting standard setting: Another View。  new window
8.Beets, S., and C. Souther.(1999)。Corporate environmental reports: the need for standards and an environmental assurance service。  new window
9.Belkaoui, A.(1976)。The impact of the disclosures of the environmental effects of organizational behavior on the market。  new window
10.Bernard, V., and T. Stober.(1989)。The nature and amount of information in cash flows and accruals。  new window
11.Blacconiere, W., M. Johnson, and M. Johnson(1999)。Market valuation and deregulation of electric utilities。  new window
12.Blacconiere, W., and W. Northcut(1997)。Environmental information and market reactions to environmental legislation。  new window
13.Bringer, R., and D. Benforado(1994)。Pollution prevention and total quality environmental management。  new window
14.Collins, D., S. P. Kothari, J. Shanken, and R. Sloan.(1994)。Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association。  new window
15.Core J., W. Guay, and A. Buskirk.(2003)。Market valuations in the New Economy: An investigation of what has changed。  new window
16.Cormier, D., and M. Magnan(1997)。Investors’assessment of implicit environmental liabilities: an empirical investigation。  new window
17.Craig, E.(1992)。Reaching for customer satisfaction through environmental programs。  new window
18.Financial Accounting Standard Board (FASB)(1993)。EITF(Emerging Issues Task Force Statements) 93-5。  new window
19.Financial Accounting Standards Board (FASB)(2001)。Business and Financial Reporting, Challenges from the New Economy。  new window
20.Freedman, M., and B. Jaggi.(1986)。An analysis of the impact of corporate pollution disclosures included in annual financial statements on investors' decisions。  new window
21.Greenberg, R., and C. Unger(1991)。Getting started-introducing total quality management measures into environmental programs。  new window
22.Hall, J.(1992)。Recycling waste into profit。  new window
23.Hand, J.(2000)。Profits, losses, and the non-linear pricing of internet stocks。  new window
24.Hand, J.(2000)。The role of Accounting Fundamentals, Web Traffic, and Supply and Demand in the Pricing of U.S. Internet Stocks。  new window
25.Harris, T., and J. Ohlson.(1990)。Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation。  new window
26.Hischey, M., V. Richardson, and S. Scholz.(1998)。Value relevance of nonfinancial information: The case of patent data。  new window
27.Jacobson, A.(1992)。The proactive role of business in championing the enviroment。  new window
28.Jaggi, B. and M. Freedman.(1992)。An examination of the impact of pollution performance and economic and market performance: Pulp and paper firms。  new window
29.Johnson, M., M. Magnant, and C. Stinson(1996)。Nonfinancial measures of environmental performance as proxies for environmental risks and uncertainties。  new window
30.Karpoff, J. and Lott, J. R.(199310)。The reputational penalty firms bear committing criminal fraud。  new window
31.Makower, J.(1993)。The E factor: The Bottomline Approach to Environmentally Responsible Business。  new window
32.Rajgopal, S., S. Kotha, and M. Venkatachalam(2000)。The relevance of web traffic for stock price of internet firm。  new window
33.Rubinstein, D.(1989)。Social costs that may lead to bankruptcy。  new window
34.Tinic, S.(1990)。A perspective on the stock market's fixation on accounting numbers。  new window
35.White, H.(1980)。A heteroskedastictiy-consistent covariance matrix estimator and a direct test for heteroskedastictiy。  new window
 
 
 
 
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