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題名:環境資訊揭露程度與資金成本之關係--以我國電子產業為例
書刊名:當代會計
作者:劉俊儒張育琳傅彧偉
作者(外文):Liu, Chun-juChang, Yu-linFu, Yu-wei
出版日期:2019
卷期:20:2
頁次:頁217-264
主題關鍵詞:環境資訊揭露程度權益資金成本負債資金成本Environmental disclosureCost of equity capitalCost of debt capital
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(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:2
  • 共同引用共同引用:79
  • 點閱點閱:15
期刊論文
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2.黃瓊瑤、趙翊廷、賴靜惠(20100800)。環境資訊透明度與融資指標關聯性之研究。評價學報,3,41-51。new window  延伸查詢new window
3.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review,80(4),1125-1162。  new window
4.Zhang, G.(2001)。Private information production, public disclosure, and the cost of capital: theory and implications。Contemporary Accounting Research,18(2),363-384。  new window
5.陳瑞斌、翁慈青、朱全斌(20090600)。揭露水準對於信用評等與負債資金成本之影響。財務金融學刊,17(2),71-110。new window  延伸查詢new window
6.Ferguson, M. J.、Lam, K. C. K.、Lee, G. M.(2002)。Voluntary disclosure by state-owned enterprises listed on the stock exchange of Hong Kong。Journal of International Financial Management and Accounting,13(2),125-152。  new window
7.Cormier, D.、Magnan, M.(1999)。Corporate environmental disclosure strategies: determinants, costs and benefits。Journal of Accounting, Auditing & Finance,14(4),429-451。  new window
8.Heinkel, R.、Kraus, A.、Zechner, J.(2001)。The Effect of Green Investment on Corporate Behavior。Journal of Financial and Quantitative Analysis,36(4),431-449。  new window
9.蔡柳卿、楊朝旭(20040500)。強制揭露之環保支出資訊是否具有價值攸關性?。當代會計,5(1),87-119。new window  延伸查詢new window
10.Sharfman, M. P.、Fernando, C. S.(2008)。Environmental Risk Management and the Cost of Capital。Strategic Management Journal,29(6),569-592。  new window
11.Hail, L.(2002)。The Impact of Voluntary Corporate Disclosures on the Ex-ante Cost of Capital for Swiss Firms。The European Accounting Review,11(4),741-773。  new window
12.Richardson, A. J.、Welker, M.(2001)。Social Disclosure, Financial Disclosure and the Cost of Equity Capital。Accounting, Organizations and Society,26(7/8),597-616。  new window
13.陳瑞斌、許崇源(20080600)。資訊揭露水準對於權益資金成本之影響。東吳經濟商學學報,61,67-106。new window  延伸查詢new window
14.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢,20(2),209-249。new window  延伸查詢new window
15.Flammer, C.(2013)。Corporate social responsibility and shareholder reaction: The environmental awareness of investors。Academy of Management Journal,56(3),758-781。  new window
16.Mackey, Alison、Mackey, Tyson B.、Barney, Jay B.(2007)。Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies。Academy of Management Review,32(3),817-835。  new window
17.Botosan, C. A.、Plumlee, M. A.(2002)。A Re-examination of disclosure level and the expected cost of equity capital。Journal of Accounting Research,40(1),21-40。  new window
18.Al-Tuwaijri, S. A.、Christensen, T. E.、Hughes, K. E. II(2004)。The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach。Accounting, Organizations and Society,29(5/6),447-471。  new window
19.Gebhardt, William R.、Lee, Charles M. C.、Swaminathan, Bhaskaran(2001)。Toward an Implied Cost-of-capital。Journal of Accounting Research,39(1),135-176。  new window
20.Kothari, Sagar P.、Shu, Susan、Wysocki, Peter D.(2009)。Do managers withhold bad news?。Journal of Accounting Research,47(1),241-276。  new window
21.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review,73(4),459-474。  new window
22.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
23.Clarkson, P.、Guedes, J.、Thompson, R.(1996)。On the diversification, observability, and measurement of estimation risk。Journal of Financial and Quantitative Analysis,31(1),69-84。  new window
24.Deegan, C.、Gordon, B.(1996)。A study of the environmental disclosure practices of Australian corporations。Accounting and Business Research,26(3),187-199。  new window
25.Gamble, G. O.、Hsu, K.、Kite, D.、Radtke, R. R.(1995)。Environmental disclosures in annual reports and 10ks: An examination。Accounting Horizons,9(3),34-54。  new window
26.Ingram, R. W.、Frazier, K. B.(1980)。Environmental performance and corporate disclosure。Journal of Accounting Research,18(2),614-622。  new window
27.Patten, D. M.(2002)。The relation between environmental performance and environmental disclosure: a research note。Accounting, Organizations and Society,27(8),763-773。  new window
28.祝道松、盧正宗、洪晨桓、楊秀萍(20081100)。環境績效對環境揭露與經濟績效的影響。當代會計,9(2),237-269。new window  延伸查詢new window
29.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
30.Hoffman, Andrew J.(1999)。Institutional Evolution and Change: Environmentalism and the U.S. Chemical Industry。The Academy of Management Journal,42(4),351-371。  new window
31.Sharma, S.、Henriques, I.(2005)。Stakeholder influences on sustainability practices in the Canadian forest products industry。Strategic Management Journal,26(2),159-180。  new window
32.Cheynel, E.(2013)。A theory of voluntary disclosure and cost of capital。Review of Accounting Studies,18(4),987-1020。  new window
33.Déjean, F.、Martinez, I.(2009)。Environmental disclosure and the cost of equity: The French case。Accounting in Europe,6(1),57-80。  new window
34.Kassinis, G.、Vafeas, N.(2002)。Corporate boards and outside stakeholders as determinants of environmental litigation。Strategic Management Journal,23(5),399-415。  new window
35.Mangena, M.、Li, J.、Tauringana, V.(2016)。Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure。Journal of Accounting, Auditing and Finance,31(1),3-27。  new window
36.Cho, C. H.、Roberts, R. W.(2010)。Environmental reporting on the internet by America's toxic 100: Legitimacy and self-presentation。International Journal of Accounting Information Systems,11(1),1-16。  new window
37.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
38.Matsumura, Ella Mae、Prakash, Rachna、Vera-Muñoz, Sandra C.(2014)。Firm-Value Effects of Carbon Emissions and Carbon Disclosures。The Accounting Review,89(2),695-724。  new window
39.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
40.黃瓊瑤、張瑞元、林金賢(20140600)。企業社會責任揭露對權益資金成本之影響。臺灣企業績效學刊,7(2),103-124。new window  延伸查詢new window
41.King, Andrew、Lenox, Michael(2002)。Exploring the Locus of Profitable Pollution Reduction。Management Science,48(2),289-299。  new window
42.沈明鑑(20160500)。企業環境責任與環境會計資訊揭露之關係--綠色智慧資本與環境績效的中介效果。當代會計,17(1),91-129。new window  延伸查詢new window
43.Smith, C. W.、Stulz, R. M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
44.王茂昌(20150600)。環境資訊揭露具價值攸關性嗎?--以臺灣50指數企業為例。東吳經濟商學學報,89,35-60。new window  延伸查詢new window
45.Orens, R.、Aerts, W.、Cormier, D.(2010)。Web-based non-financial disclosure and cost of finance。Journal of Business Finance & Accounting,37(9/10),1057-1093。  new window
46.劉嘉雯、王泰昌、蔡元棠(20150100)。資訊風險之經濟後果:會計資訊品質觀點。管理評論,34(1),1-21。new window  延伸查詢new window
47.Blanco, B.、Garcia-Lara, J. M.、Tribo, J. A.(2015)。Segment disclosure and cost of capital。Journal of Business Finance & Accounting,42(3/4),367-411。  new window
48.Guidara, A.、Khlif, H.、Jarboui, A.(2014)。Voluntary and timely disclosure and the cost of debt: South African evidence。Meditari Accountancy Research,22(2),149-164。  new window
49.Hu, Y. Y.、Karbhai, Y.(2015)。Incentives and disincentives of corporate environmental disclosure: Evidence from listed companies in China and Malaysia。Thunderbird International Business Review,57(2),143-161。  new window
50.Jeon, S. I.、Kim, J. E.(2015)。Effect of investor relations on cost of debt capital。Academy of Accounting and Financial Studies Journal,19(2),143-157。  new window
51.King, A. A.、Shaver, J. M.(2001)。Are aliens green? Assessing foreign establishments' environmental conduct in the United States。Strategic Management Journal,22(11),1069-1085。  new window
52.Li, Y.、Eddie, I.、Liu, J.(2014)。Carbon emissions and the cost of capital: Australian evidence。Review of Accounting and Finance,13(4),400-420。  new window
53.Mansi, S. A.、Maxwell, W. F.、Miller, D. P.(2011)。Analyst forecast characteristics and the cost of debt。Review of Accounting Studies,16(1),116-142。  new window
54.Miller, J. S.(2009)。Opportunistic disclosures of earnings forecasts and non-GAAP earnings measures。Journal of Business Ethics,89(1),3-10。  new window
55.Moneva, J. M.、Cuellar, B.(2009)。The value relevance of financial and non-financial environmental reporting。Environmental and Resource Economics,44(3),441-456。  new window
56.Richardson, A. J.、Welker, M.、Hutchinson, I. R.(1999)。Managing capital market reactions to corporate social resposibility。International Journal of Management Reviews,1(1),17-43。  new window
57.Scott, J. T.、Pascoe, G.(1984)。Capital costs and profitability。International Journal of Industrial Organization,2(3),217-233。  new window
58.Sinnadurai, P. T.(2008)。Voluntary disclosure of good and bad earnings news in a low litigation setting。Accounting Perspectives,7(4),317-340。  new window
59.Souissi, M.、Khlif, H.(2012)。Meta-analytic review of disclosure level and cost of equity capital。International Journal of Accounting & Information Management,20(1),49-62。  new window
60.Zhang, L.、Ding, S.(2006)。The effect of increased disclosure on cost of capital: Evidence from China。Review of Quantitative Finance and Accounting,27(4),383-401。  new window
61.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
62.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
63.Feldman, S. J.、Soyka, P. A.、Ameer, P. G.(1997)。Does improving a firm's environmental management system and environmental performance result in a higher stock price?。The Journal of Investing,6(4),87-97。  new window
64.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
65.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
66.Roberts, R. W.(1992)。Determinants of corporate social responsibility disclosure: An application of stakeholder theory。Accounting, Organizations and Society,17(6),595-612。  new window
學位論文
1.蔡其諭(2002)。揭露程度與負債資金成本之關係(碩士論文)。國立政治大學。  延伸查詢new window
2.吳佼霓(2004)。環保支出資訊與公司價值之關聯性研究(碩士論文)。國立成功大學。  延伸查詢new window
3.林敏涵(2011)。利害關係人與企業績效對企業網站環境資訊揭露的影響(碩士論文)。淡江大學。  延伸查詢new window
4.黃旭森(2006)。環保支出與環境資訊揭露對資金成本的影響(碩士論文)。國立成功大學。  延伸查詢new window
其他
1.地球公民基金會(2012)。友達、華映毒染霄裡溪,環保署隱匿3.5萬居民喝13年毒水,高雄市:地球公民基金會。,http://www.cet-taiwan.org/node/1611。  延伸查詢new window
2.工商時報(20171104)。綠色金融行動方案3兆上膛。  延伸查詢new window
3.經濟部(2014)。赤道原則與我國金融機構企業社會責任之實踐,https://taipei-tfcc.scu.org.tw/notice/enterprise-honesty-morality-1031222-1.pdf。  延伸查詢new window
4.經濟部環保署(2017)。日月光K7廠偷排廢水污染後勁溪案件之歷審判決經過及困境,https://www.epa.gov.tw/DisplayFile.aspx?FileID=9AEA74B397570E32&P=f9f228b7-e4d1-414b-aa6c-9bd57924f5f8。  延伸查詢new window
5.臺灣證券交易所(2015)。歷年股票市場概況表年報,http://www.twse.com.tw/zh/statistics/statisticsList?type=07&subType=232/。  延伸查詢new window
6.環境資訊中心(2011)。小剋大!印度民眾可依法向可口可樂求償,https://e-info.org.tw/node/64037。  延伸查詢new window
7.陳文姿(2015)。友達、華映16年污染畫句點?環團:回復霄裡溪生態才算數,https://e-info.org.tw/node/112490/。  延伸查詢new window
8.環境資訊中心(2018)。RCA工殤逾200死抗爭20年終判賠5億確定,https://e-info.org.tw/node/213535/。  延伸查詢new window
 
 
 
 
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