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題名:減碳會增加公司價值嗎?兼論高階經理人現金紅利之調節效果
書刊名:中華會計學刊
作者:張育琳 引用關係
作者(外文):Chang, Yu-lin
出版日期:2017
卷期:13:1
頁次:頁1-47
主題關鍵詞:減碳公司價值高階經理人現金紅利Carbon reductionFirm valueTop managers' cash bonus
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 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:0
  • 共同引用共同引用:32
  • 點閱點閱:6
期刊論文
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4.Busch, T.、Hoffmann, V. H.(2011)。How hot is your bottom line? Linking Carbon and Financial Performance。Business & Society,50(2),233-265。  new window
5.Godfrey, Paul C.、Merrill, Craig B.、Hansen, Jared M.(2009)。The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis。Strategic Management Journal,30(4),425-445。  new window
6.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計,9(2),167-200。new window  延伸查詢new window
7.Ittner, C. D.、Larcker, D. F.(2001)。Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective。Journal of Accounting and Economics,32(1-3),349-410。  new window
8.Hall, B. J.、Liebman, J. B.(1998)。Are CEOs really paid like bureaucrats?。Quarterly Journal of Economics,113(3),653-691。  new window
9.Gong, G.、Li, L. Y.、Xie, H.(2009)。The Association between Management Earnings Forecast Errors and Accruals。The Accounting Review,84(2),497-530。  new window
10.Lambert, Richard A.(2001)。Contracting theory and accounting。Journal of Accounting and Economics,32(1-3),3-87。  new window
11.Green, J. P.、Stark, A. W.、Thomas, H. M.(1996)。UK Evidence on the Market Valuation of Research and Development Expenditures。Journal of Business Finance and Accounting,23(2),191-216。  new window
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13.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
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15.Bryant, L.、Jones, D. A.、Widener, S. K.(2004)。Managing value creation within the firm: An examination of multiple performance measures。Journal of Management Accounting Research,16(1),107-131。  new window
16.Said, Amal A.、HassabElnaby, Hassan R.、Wier, Benson(2003)。An Empirical Investigation of the Performance Consequences of Nonfinancial Measures。Journal of Management Accounting Research,15(1),193-223。  new window
17.Cowen, S. S.、Ferreri, L. B.、Parker, L. D.(1987)。The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis。Accounting, Organizations and Society,12(2),111-122。  new window
18.Al-Najjar, B.、Anfimiadou, A.(2012)。Environmental Policies and Firm Value。Business Strategy and the Environment,21(1),49-59。  new window
19.Chapple, L.、Clarkson, P. M.、Gold, D. L.(2013)。The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)。Abacus,49(1),1-33。  new window
20.Cormier, D.、Magnan, M.(1997)。Investors' Assessment of Implicit Environmental Liabilities: An Empirical Investigation。Journal of Accounting and Public Policy,16(2),215-241。  new window
21.Hart, S. L.、Ahuja, G.(1996)。Does it Pay to Be Green? An Empirical Examination of the Relationship between Emission Reduction and Firm Performance。Business Strategy and the Environment,5(1),30-37。  new window
22.Prado-Lorenzo, José‐Manuel、Rodríguez-Domínguez, Luis、Gallego-Álvarez, Isabel、García-Sánchez, Isabel‐María(2009)。Factors Influencing the Disclosure of Greenhouse Gas Emissions in Companies World-wide。Management Decision,47(7),1133-1157。  new window
23.Sims, R. E. H.、Rogner, H.-H.、Gregory, K.(2003)。Carbon Emission and Mitigation Cost Comparisons between Fossil Fuel, Nuclear and Renewable Energy Resources for Electricity Generation。Energy Policy,31(13),1315-1326。  new window
24.Jacobs, B. W.、Singhal, V. R.、Subramanian, R.(2010)。An Empirical Investigation of Environmental Performance and the Market Value of the Firm。Journal of Operations Management,28(5),430-441。  new window
25.Hirschey, M.、Weygandt, J. J.(1985)。Amortization Policy for Advertising and Research and Development Expenditures。Journal of Accounting Research,23(1),326-335。  new window
26.Gibbons, R.、Murphy, K. J.(1992)。Optimal incentive contracts in the presence of career concerns: Theory and evidence。Journal of Political Economy,100(3),468-505。  new window
27.Habib, Michel A.、Ljungqvist, Alexander(2005)。Firm value and managerial incentives: A stochastic frontier approach。Journal of Business,78(6),2053-2094。  new window
28.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
29.Rankin, M.、Windsor, C.、Wahyuni, D.(2011)。An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence。Accounting, Auditing & Accountability Journal,24(8),1037-1070。  new window
30.Saka, C.、Oshika, T.(2014)。Disclosure effects, carbon emissions and corporate value。Sustainability Accounting, Management and Policy Journal,5(1),22-45。  new window
31.Stanny, E.、Ely, K.(2008)。Corporate environmental disclosures about the effects of climate change。Corporate Social Responsibility and Environmental Management,15(6),338-348。  new window
32.游常山(2008)。國內首度企業「節能減碳大調查」40.5%制定減碳計畫,99.1%要員工隨手關燈。遠見雜誌,268。  延伸查詢new window
33.張育琳(20160400)。碳排放量、綠化投資策略與公司績效。管理與系統,23(2),197-222。new window  延伸查詢new window
34.Banker, R. D.、Lee, Seok-Young、Potter, G.(1996)。A field study of the impact of a performance-based incentive plan。Journal of Accounting and Economics,21(2),195-226。  new window
35.Baginski, S. P.、Hassell, J. M.、Kimbrough, M. D.(2004)。Why do managers explain their earnings forecasts?。Journal of Accounting Research,42(1),1-29。  new window
36.Barth, M. E.、McNichols, M. F.(1994)。Estimation and market valuation of environmental liabilities relating to superfund sites。Journal of Accounting Research,32(Suppl.),177-209。  new window
37.Balkin, D. B.、Markman, G. D.、Gomez-Mejia, L. R.(2000)。Is CEO Pay in High-Technology Firms Related to Innovation?。Academy of Management Journal,43(6),1118-1129。  new window
38.Burtraw, D.、Palmer, K.、Bharvirkar, R.、Paul, A.(2002)。The effect on asset values of the allocation of carbon dioxide emission allowances。The Electricity Journal,15(5),51-62。  new window
39.Cheng, Q.、Farber, D.(2008)。Earnings restatements, changes in CEO compensation, and firm performance。The Accounting Review,83(5),1217-1250。  new window
40.Chung, K. H.、Pruitt, S. W.(1994)。A simple formula for approximating Tobin's q。Financial Management,23(3),70-74。  new window
41.Cormier, D.、Magnan, M.、Van Velthoven, B.(2005)。Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?。European Accounting Review,14(1),3-39。  new window
42.Delmas, M.、Blass, V. D.(2010)。Measuring corporate environmental performance: The trade-offs of sustainability ratings。Business Strategy and the environment,19(4),245-260。  new window
43.Daines, R. M.(2001)。Does Delaware Law improve firm value?。Journal of Financial Economics,62,525-558。  new window
44.Fornaro, J. M.、Winkelman, K. A.、Glodstein, D.(2009)。Accounting for emissions。Journal of Accountancy,208(1),40-45。  new window
45.Fisher-Vanden, K.、Thorburn, K. S.(2011)。Voluntary corporate environmental initiatives and shareholder wealth。Journal of Environmental Economics and Management,62(3),430-445。  new window
46.Hoffert, M. I.、Caldeira, K.、Jain, A. K.、Haites, E. F.、Harvey, L. D. D.、Potter, S. D.、Schlesinger, M. E.、Schneider, S. H.、Watts, R. G.、Wigley, T. M. L.、Wuebbles, D. J.(1998)。Energy implications of future stabilization of atmospheric CO2 content。Nature,395(6705),881-884。  new window
47.Lash, J.、Wellington, F.(2007)。Competitive advantage on a warming planet。Harvard Business Review,85(3),94-102。  new window
48.Matsumura, E. M.、Prakash, R.、Vera-Muñoz, S. C.(2014)。Firm-value effects of carbon emissions and carbon disclosures。The Accounting Review,89(2),695-724。  new window
49.Mak, Y. T.、Kusnadi, Y.(2005)。Size really matters: further evidence on the negative relationship between board size and firm value。Pacific-Basin Finance Journal,13(3),301-318。  new window
50.Porter, M. E.、Kramer, M. R.(2012)。Creating shared value。Harvard Business Review。  new window
51.Nishitani, K.、Kaneko, S.、Fujii, H.、Komatsu, S.(2011)。Effects of the reduction of pollution emissions on the economic performance of firms: An empirical analysis focusing on demand and productivity。Journal of Cleaner Production,19(17/18),1956-1964。  new window
52.Ngwakwe, C. C.、Msweli, P.(2013)。On carbon emission reduction and firm performance: example from 3M Company。Environmental Economics,4(2),54-61。  new window
53.Rekker, Saphira A. C.、Benson, Karen L.、Faff, Robert W.(2014)。Corporate social responsibility and CEO compensation revisited: Do disaggregation, market stress, gender matter?。Journal of Economics and Business,72,84-103。  new window
54.Schiehll, E.、Morissette, R.(2000)。Motivation, measurement and rewards from a performance evaluation perspective。Revista de Administração Contemporânea,4(3),7-24。  new window
55.Tucker, J. W.(2010)。Selection bias and econometric remedies in accounting and finance research。Journal of Accounting Literature,29,31-57。  new window
56.Stata, R.、Maidique, M.(1980)。Bonus system for balanced strategy。Harvard Business Review,58(6),156-163。  new window
57.Zhou, X.(2000)。CEO pay, firm size, and corporate performance: Evidence form Canada。The Canadian Journal of Economics,33(1),213-251。  new window
58.Berrone, P.、Gomez-Mejia, L. R.(2009)。Environmental performance and executive compensation: An integrated agency-institutional perspective。Academy of Management Journal,52(1),103-126。  new window
59.Lev, B.、Sougiannis, T.(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
60.Stanny, E.(2013)。Voluntary disclosures of emissions by US firms。Business Strategy and the Environment,22(3),145-158。  new window
61.Klassen, Robert D.、McLaughlin, Curtis P.(1996)。The Impact of Environmental Management on Firm Performance。Management Science,42(8),1199-1214。  new window
62.Porter, Michael E.、van der Linde, Claas(1995)。Toward a New Conception of the Environment-competitiveness Relationship。Journal of Economic Perspectives,9(4),97-118。  new window
63.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
64.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
65.Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review,86(1),59-100。  new window
66.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics,10(1),74-91。  new window
67.Ambec, Stefan、Lanoie, Paul(2008)。Does it pay to be green? A systematic overview。Academy of Management Perspectives,22(4),45-62。  new window
68.Palmer, Karen、Oates, Wallace E.、Portney, Paul R.(1995)。Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?。Journal of Economic Perspectives,9(4),119-132。  new window
69.Porter, Michael E.、van der Linde, Claas(1995)。Green and Competitive: Ending the Stalemate。Harvard Business Review,73(5),120-134。  new window
70.Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review,72(2),231-255。  new window
71.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
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研究報告
1.行政院環境保護署(2017)。溫室氣體排放統計。  延伸查詢new window
2.經濟部能源局(2016)。104年我國燃料燃燒二氧化碳排放統計。  延伸查詢new window
學位論文
1.Najah, M. M. S.(2012)。Carbon risk management, carbon disclosure and stock market effects: An international perspective(博士論文)。University of Southern Queensland。  new window
圖書
1.Gray, R.、Owen, D.、Adams, C.(1996)。Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting。London:Prentice-Hall。  new window
其他
1.中華電信(2013)。2013年中華電信企業社會責任報告書,http://www.cht.com.tw/csr/rpt_down/upload/files/2013_CHT_CSR_Report_Chinese_All.pdf。  延伸查詢new window
2.光洋應用材料科技股份有限公司(2012)。2012年度企業社會責任報告書,http://www.solartech.com.tw/Uploads/2012solar_environmental.pdf。  延伸查詢new window
3.行政院經濟建設委員會(2009)。永續能源政策綱領--節能減碳行動方案,http://web3.moeaboe.gov.tw/ECW/main/content/wHandMenuFile.ashx?file_id=800。  延伸查詢new window
4.康舒科技(2011)。2011企業社會責任報告書,http://csr.acbel.com.tw/Web/CSRDownload.aspx。  延伸查詢new window
5.拜耳台灣(2006)。德國拜耳公司2006年永續發展報告,http://www.bayer.com.tw/zh/sustainability/。  延伸查詢new window
6.林金玉(2011)。全球500大碳揭露,減碳企業營運績效佳,http://newtalk.tw/news/view/2011-09-15/17829?。  延伸查詢new window
7.謝志誠(1998)。臺灣溫室氣體排放現況及因應策略,http://www.taiwanwatch.org.tw/issue/nuclear/news-01/87051604.htm。  延伸查詢new window
8.經濟部能源局(2009)。能源管理與效率提升核心議題總結報告,http://web3.moeaboe.gov.tw/ECW/main/content/wHandMenuFile.ashx?file_id=810。  延伸查詢new window
9.International Energy Agency。Chinese Taipei: Indicators for 2014,https://www.iea.org/statistics/statisticssearch/report/?country=TAIPEI&product=indicators&year=2014.。  new window
10.News Editor(2012)。Largest UK Firms Must Disclose CO2 Emissions,http://ens-newswire.com/2012/08/10/largest-uk-firms-must-disclose-co2-emissions.。  new window
 
 
 
 
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