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題名：環境資訊揭露具價值攸關性嗎？--以臺灣50指數企業為例
書刊名：東吳經濟商學學報
作者：王茂昌 引用關係
作者(外文)：Wang, Mao-chang
出版日期：2015
卷期：89
頁次：頁35-60
主題關鍵詞：環境資訊揭露；企業價值；價值攸關性；Environmental information disclosure；Firm value；Value 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(3) 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:3
  • 共同引用共同引用:116
  • 點閱點閱:45
隨著環保意識的高漲及各國環保法令規範日趨嚴格，環境保護已成為各國政府施政、公益團體及人士所關注的重要焦點，故將環境議題轉化成企業的競爭優勢，已成為世界潮流。我國已於2008年參酌國際環境會計發展制定「產業環境會計指引」以建全資訊揭露體系，故在企業價值評價中環境資訊揭露尤為重要。本文以臺灣50指數企業為樣本，採多元迴歸模式探討環境資訊揭露之價值攸關性，本文實證結果顯示，整體環境資訊揭露、自願性環境資訊揭露對企業價值具負面攸關性。
With the increasing of environmental protection sense, the laws of the environmental protection become strictly in many countries, and the environmental protection has become the important focal issue for government policy, the public welfare association and the public people. How to transfer environment subjects into firm's competitive advantage have become the trends in the world. Taiwan has established ＂The Guide of Industrial Environment Accounting＂ to construct the entire information disclosure system in 2008, so the environmental information disclosure is important for firm valuation. This study applies multi-regression model to examine the value relevance on environmental information disclosure for TSEC Taiwan 50 index firms. The empirical results argue that total environmental information disclosure, voluntary environmental information disclosure have a negative relationship to firm value.
期刊論文
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4.瓜蔡柳卿、楊朝旭(2004)。強制揭露之環保支出資訊是否具有價值攸關性。索代會計，5(1)，87-120。new window  延伸查詢new window
5.潘景華(2004)。新観念：企業永續發展與社會責任型投資。台灣證交所月刊，501，49-56。  延伸查詢new window
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16.Walley, N.、Whitehead, B.(1994)。It'€™s Not Easy Being Green。Harvard Business Reiew，72，2-7。  new window
17.黃劭彥、吳東憲、紀怡如(20090600)。企業網站環境會計資訊揭露影響因素之研究。會計與公司治理，6(1)，1-29。new window  延伸查詢new window
18.黃瓊瑤、方世榮、陳育成(20120600)。家族控制與企業社會責任績效之關聯性。中山管理評論，20(2)，673-711。new window  延伸查詢new window
19.程心瑤、蔡宜芬(20060100)。分析師預測與管理當局預測對於企業評價之相對有用性：發佈時機與先後順序。會計評論，42，81-107。new window  延伸查詢new window
20.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
21.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
22.Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research，11(2)，801-827。  new window
23.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
24.Wiseman, J.(1982)。An Evaluation of Environmental Disclosures Made in Corporate Annual Reports。Accounting, Organizations and Society，7(1)，53-63。  new window
25.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
26.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
27.Clarkson, P. M.、Li, Yue、Richardson, G. D.、Vasvari, F. P.(2008)。Revisiting the Relation between Environmental Performance and Environmental Disclosure: an Empirical Analysis。Accounting, Organizations and Society，33(4/5)，303-327。  new window
28.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
29.Preston, Lee E.、O'Bannon, Douglas P.(1997)。The Corporate Social-Financial Performance Relationship: A Typology and Analysis。Business and Society，36(4)，419-429。  new window
30.陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢，15(2)，123-141。new window  延伸查詢new window
31.池祥萱、繆文娟、莊瀅臻(20140300)。企業社會責任對於公司財務績效之影響是雙面刃嗎？來自全球500大公司的證據。管理學報，31(1)，1-19。new window  延伸查詢new window
32.Ullmann, Arieh A.(1985)。Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms。The Academy of Management Review，10(3)，540-557。  new window
33.Moroney, R.、Windsor, C.、Aw, Y. T.(2012)。Evidence of Assurance Enhancing the Quality of Voluntary Environmental Disclosures: An Empirical Analysis。Accounting & Finance，52(3)，903-939。  new window
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研究報告
1.Becchetti, L.、Ciciretti, R.、Hasan, I.(2007)。Corporate social responsibility and shareholder's value: An event study analysis。Federal Reserve Bank of Atlanta。  new window
學位論文
1.歐育誠(2000)。公司價值和系統風險關係之實證研究--以臺灣上市公司為例(碩士論文)。國立中山大學。  延伸查詢new window
2.黃正誠(1999)。負盈餘研究--以資訊觀點與衡量觀點分析(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Financial Accounting Standards Board(2001)。Business and Financial Reporting, Challenges from the New Economy: Special Report。Norwalk, CT：FASB。  new window
2.Henderson, D.(2002)。Misguided Virtue: False Notions ojCorporate Social Responsibility。London：Institute of Economic Affairs。  new window
3.Greene, W. H.(2008)。Econometric Analysis。Prentice Hill Publishing。  new window
4.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
5.環保署(2008)。產業環境會計指引。行政院環境保護署。  延伸查詢new window
 
 
 
 
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