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題名:Corporate Social Responsibility and Accounting Conservatism
書刊名:商業現代化學刊
作者:廖益興 引用關係高儷華 引用關係單騰笙 引用關係吳冠勳
作者(外文):Liao, Yi-singKao, Li-huaShan, Teng-shengWu, Kuan-hsun
出版日期:2014
卷期:7:4
頁次:頁129-160
主題關鍵詞:會計保守性企業社會責任利害關係人理論Accounting conservatismCorporate social responsibilityStakeholder theory
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(0) 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:0
  • 點閱點閱:115
期刊論文
1.Raman, K.、Sharhrur, H.(2008)。Relationship-Specific Investments and Earnings Management: Evident on Corporate Suppliers and Customers。The Accounting Review,83(4),1041-1081。  new window
2.Servaes, Henri、Tamayo, Ane(2013)。The impact of corporate social responsibility on firm value: The role of customer awareness。Management Science,59(5),1045-1061。  new window
3.Hui, K. W.、Klasa, S.、Yeung, P. E.(2012)。Corporate suppliers and customers and accounting conservatism。Journal of Accounting and Economics,53(1/2),115-135。  new window
4.Bhattacharya, C. B.、Korschun, D.、Sen, S.(2009)。Strengthening stakeholder-company relationships through mutually beneficial corporate social responsibility initiatives。Journal of Business Ethics,85(Suppl. 2),257-272。  new window
5.Costello, Anna M.(2013)。Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts。Journal of Accounting and Economics,56(1),19-39。  new window
6.Francis, J.、Philbrick, D.、Schipper, K.(1994)。Shareholder litigation and corporate disclosures。Journal of Accounting Research,32(2),137-164。  new window
7.Homburg, C.、Stierl, M.、Bornemann, T.(2013)。Corporate social responsibility in business-to-business markets: How organizational customers account for supplier corporate social responsibility engagement。Journal of Marketing,77(6),54-72。  new window
8.Kim, I.、Venkatachalam, M.(2011)。Are sin stocks paying the price for accounting sins?。Journal of Accounting, Auditing & Finance,26(2),415-442。  new window
9.Luo, X.、Bhattacharya, C.(2009)。Corporate social responsibility, customer satisfaction, and market value。Journal of Marketing,70(4),1-18。  new window
10.Luo, Xueming、Bhattacharya, Chitra B.(2009)。The Debate over Doing Good: Corporate Social Performance, Strategic Marketing Levers, and Firm-Idiosyncratic Risk。Journal of Marketing,73(6),198-213。  new window
11.Navarro, Peter(1988)。Why do corporations give to charity?。Journal of Business,61(1),65-93。  new window
12.Pyo, G.、Lee, H. Y.(2013)。The association between corporate social responsibility activities and earnings quality: Evidence from donations and voluntary issuance of CSR reports。Journal of Applied Business Research,29(3),945-962。  new window
13.Rubin, A.(2008)。Political views and corporate decision making: The case of corporate social responsibility。The Financial review,48(3),337-360。  new window
14.Waddock, Sandra、Smith, Neil(2000)。Relationships: The real challenge of corporate global citizenship。Business and Society Review,105(1),47-62。  new window
15.Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review,82(1),65-106。  new window
16.Titman, Sheridan(1984)。The effect of capital structure on a firm's liquidation decision。Journal of Financial Economics,13(1),137-151。  new window
17.Barnett, Michael L.(2007)。Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility。Academy of Management Review,32(3),794-816。  new window
18.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
19.Trueman, Brett、Titman, Sheridan(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research,26,127-139。  new window
20.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics,20(3),255-295。  new window
21.Prior, Diego、Surroca, Jordi、Tribó, Josep A.(2008)。Are Socially Responsible Managers Really Ethical? Exploring the Relationship between Earnings Management and Corporate Social Responsibility。Corporate Governance: An International Review,16(3),160-177。  new window
22.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
23.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
24.Qiang, Xinrong(2007)。The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level。The Accounting Review,82(3),759-797。  new window
25.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
26.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
27.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
28.Watts, R. L.、Zimmerman, J.(1978)。Toward a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
29.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
30.Moskowitz, Tobias J.、Grinblatt, Mark(1999)。Do Industries Explain Momentum?。The Journal of Finance,54(4),1249-1290。  new window
31.Coase, Ronald H.(1937)。The Nature of the Firm。Economica,4(16),386-405。  new window
32.Donaldson, Thomas、Preston, Lee E.(1995)。The stakeholder theory of the corporation: Concepts evidence, and implications。The Academy of Management Review,20(1),65-91。  new window
33.Doney, Patricia M.、Cannon, Joseph P.(1997)。An Examination of the nature of trust in buyer-seller relationships。Journal of Marketing,61(2),35-51。  new window
34.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance,43(1),1-19。  new window
35.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
36.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
37.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
38.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
39.Chih, Hsiang-Lin、Shen, Chung-Hua、Kang, Feng-Ching(2008)。Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence。Journal of Business Ethics,79(1/2),179-198。  new window
40.Fama, Eugene F.、French, Kenneth R.(1997)。Industry Costs of Equity。Journal of Financial Economics,43(2),153-193。  new window
41.Cheng, Beiting、Ioannou, Ioannis、Serafeim, George(2014)。Corporate social responsibility and access to finance。Strategic Management Journal,35(1),1-23。  new window
42.Godfrey, Paul C.(2005)。The relationship between corporate philanthropy and shareholder wealth: A risk management perspective。The Academy of Management Review,30(4),777-798。  new window
43.Clarkson, Max B. E.(1995)。A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance。The Academy of Management Review,20(1),92-117。  new window
44.McWilliams, Abagail、Siegel, Donald S.(2001)。Corporate Social Responsibility: A theory of the Firm Perspective。Academy of Management Review,26(1),117-127。  new window
45.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
46.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
47.Nikolaev, Valeri V.(201003)。Debt covenants and accounting conservatism。Journal of Accounting Research,48(1),51-89。  new window
圖書
1.KPMG(2011)。The KPMG survey of corporate responsibility reporting 2011。  new window
2.KPMG(2013)。The KPMG survey of corporate responsibility reporting 2013。  new window
3.McKinsey & Company(2010)。How companies manage sustainability: McKinsey global survey results。  new window
4.Kotler, P.、Lee, N.(2004)。Corporate social responsibility: Doing the most good for your company and your cause。Wiley and Sons, Inc.。  new window
5.Williamson, Oliver E.(1985)。The Economic Institutions of Capitalism: Firms Markets, Relational Contracting。Macmillan, Ltd:Free Press。  new window
6.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
 
 
 
 
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