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題名：自願性揭露企業社會責任資訊之決定因素與其資訊後果
書刊名：中山管理評論
作者：吳幸蓁 引用關係／廖蕙儀
作者(外文)：Wu, Shing-jen／Liao, Hui-yi
出版日期：2017
卷期：25:1
頁次：頁13-62
主題關鍵詞：企業社會責任報告書；價值攸關性；信用評等；負債資金成本；Corporate social responsibility (CSR) reports；Value relevance；Credit rating；Cost 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(13) 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:12
  • 共同引用共同引用:116
  • 點閱點閱:45
期刊論文
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5.葉銀華(20020700)。從臺灣上市公司網站資訊揭露看透明度。會計研究月刊，200，70-77。  延伸查詢new window
6.Ahmed, K.、Hossain, M.、Adams, M. B.(2006)。The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings。Corporate Governance: An International Review，14(5)，418-431。  new window
7.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
8.Beekes, W.、Brown, P.(2006)。Do better-governed australian firms make more informative disclosures?。Journal of Business Finance and Accounting，33(3/4)，422-450。  new window
9.Cheng, Eugene C. M.、Courtenay, Stephen M.(2006)。Board composition, regulatory regime and voluntary disclosure。The International Journal of Accounting，41(3)，262-289。  new window
10.Gul, F. A.、Leung, S.(2004)。Board leadership, outside directors' expertise and voluntary corporate disclosures。Journal of Accounting and Public Policy，23(5)，351-379。  new window
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12.Richardson, A. J.、Welker, M.(2001)。Social disclosure, financial disclosure and the cost of capital。Accounting, Organizations and Society，26(7/8)，597-616。  new window
13.Chen, Ken Y.、Elder, Randal J.、Hsieh, Yung-Ming(2007)。Corporate governance and earnings management: The implications of corporate governance best-practice principles for Taiwanese listed companies。Journal of Contemporary Accounting & Economics，3(2)，73-105。  new window
14.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review，73(4)，459-474。  new window
15.Lang, M. H.、Lins, K. V.、Miller, D. P.(2003)。ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?。Journal of Accounting Research，41(2)，317-345。  new window
16.Byard, D.、Shaw, K. W.(2003)。Corporate disclosure quality and properties of analysts' information environment。Journal of Accounting, Auditing & Finance，18(3)，355-378。  new window
17.Ruf, Bernadette M.、Muralidhar, Krishnamurty、Brown, Robert M.、Janney, Jay J.、Paul, Karen(2001)。An empirical investigation of the relationship between change in corporate social performance and financial performance: A stakeholder theory perspective。Journal of Business Ethics，32(2)，143-156。  new window
18.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
19.Li, Yue、Richardson, Gordon D.、Thornton, Daniel B.(1997)。Corporate Disclosure of Environmental Liability Information: Theory and Evidence。Contemporary Accounting Research，14(3)，435-474。  new window
20.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
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23.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research，43(3)，453-486。  new window
24.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030700)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等，42，15-31。  延伸查詢new window
25.Yu, Kun(2013)。Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting。The Accounting Review，88(3)，1095-1127。  new window
26.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
27.McConnell, John J.、Servaes, Henri(1990)。Additional Evidence on Equity Ownership and Corporate Value。Journal of Financial Economics，27(2)，595-612。  new window
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29.Barth, M. E.、Beaver, W. H.、Landsman, W. R.(2001)。The relevance of the value relevance literature for accounting standard setting: another view。Journal of Accounting and Economics，31(1-3)，77-104。  new window
30.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The separation of ownership and control in East Asian corporation。Journal of Financial Economics，58(1/2)，81-112。  new window
31.陳文魁、曾耀鈞(20080800)。有社會責任會有較好的股價嗎？--財務與股價連結研究。證券櫃檯，136，106-121。  延伸查詢new window
32.Guthrie, J.、Mathews, M. R.(1985)。Corporate social accounting in Australasia。Research in Corporate Social Performance and Policy，7(1)，251-277。  new window
33.Hodge, K.、Subramaniam, N.、Stewart, J.(2009)。Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility。Australian Accounting Review，19(3)，178-194。  new window
34.Amir, E.、Lev, B.(1996)。Value-relevance of nonfinancial information: The wireless communications industry。Journal of Accounting and Economics，22(1-3)，3-30。  new window
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36.Akhtaruddin, M.、Hossain, M. A.、Hossain, M.、Yao, L.(2009)。Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms。Journal of Applied Management Accounting Research，7(1)，1-19。  new window
37.Barth, M. E.、McNichols, M. F.、Wilson, G. P.(1997)。Factors Influencing Firms' Disclosures about Environmental Liabilities。Review of Accounting Studies，2(1)，35-64。  new window
38.El-Gazzar, Samir M.(1998)。Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations during Earnings Announcement Periods。Accounting Review，73(1)，119-129。  new window
39.Friedman, M.(1970)。The Social Responsibility of Business Is to Increase Its Profits。The New York Times Magazine，33，122-126。  new window
40.Graham, A.、Maher, J. J.、Northcut, W. D.(2000)。Environmental Liability Information and Bond Ratings。Journal of Accounting, Auditing & Finance，15(2)，93-116。  new window
41.Hann, R. N.、Heflin, F.、Subramanyam, K. R.(2007)。Fair-value pension accounting。Journal of Accounting and Economics，44(3)，328-358。  new window
42.Ibrahim, N. A.、Angelidis, J. P.(1995)。The Corporate Social Responsiveness Orientation of Board Members: Are There Differences between Inside and Outside Directors?。Journal of Business Ethics，14(5)，405-410。  new window
43.Ibrahim, N. A.、Howard, D. P.、Angelidis, J. P.(2003)。Board Members in the Service Industry: An Empirical Examination of the Relationship between Corporate Social Responsibility Orientation and Directorial Type。Journal of Business Ethics，47(4)，393-401。  new window
44.Wu, J.、Liu, L.、Sulkowski, A.(2010)。Environmental Disclosure, Firm Performance, and Firm Characteristics: An Analysis of S&P 100 Firms。Journal of Academy of Business and Economics，10(4)，73-84。  new window
45.Xiao, Huafang、Yuan, Jianguo(2007)。Ownership Structure, Board Composition and Corporate Voluntary Disclosure: Evidence from Listed Companies in China。Managerial Auditing Journal，22(6)，604-619。  new window
46.Barth, M. E.、McNichols, M. F.(1994)。Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites。Journal of Accounting Research，32(1)，177-209。  new window
47.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
48.Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics，32(1-3)，97-180。  new window
49.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
50.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。new window  延伸查詢new window
51.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
52.Jones, Thomas M.(1995)。Instrumental stakeholder theory: A synthesis of ethics and economics。The Academy of Management Review，20(2)，404-437。  new window
53.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance，43(1)，1-19。  new window
54.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
55.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
56.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
57.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
58.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。  new window
59.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
60.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
61.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
62.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
63.Orlitzky, Marc、Schmidt, Frank L.、Rynes, Sara L.(2003)。Corporate Social and Financial Performance: A Meta-Analysis。Organization Studies，24(3)，403-441。  new window
64.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management，15(2)，291-334。  new window
65.Yeh, Yin-Hua(2005)。Do Controlling Shareholders Enhance Corporate Value?。Corporate Governance: An International Review，13(2)，313-325。  new window
66.Haniffa, R. M.、Cooke, T. E.(2005)。The impact of culture and governance on corporate social reporting。Journal of Accounting and Public Policy，24(5)，391-430。  new window
67.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation，10(2)，139-156。  new window
68.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
69.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
70.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
71.沈中華、陳錦村、吳孟紋(20050200)。更早期預警模型：臺灣銀行道德指標的建立及影響。管理學報，22(1)，1-28。new window  延伸查詢new window
72.柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊，174，79-83。  延伸查詢new window
73.Chau, G. K.、Gray, S. J.(2002)。Ownership Structure and Corporate Voluntary Disclosure in Hong Kong and Singapore。International Journal of Accounting，37(2)，247-265。  new window
74.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance，29(7)，1857-1885。  new window
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76.Cornell, B.、Shapiro, A. C.(1987)。Corporate Stakeholder and Corporate Finance。Financial Management，16(1)，5-14。  new window
77.Schuler, Douglas A.、Cording, Margaret(2006)。A Corporate Social Performance-Corporate Financial Performance Behavioral Model for Consumers。Academy of Management Review，31(3)，540-558。  new window
78.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
79.Aupperle, Kenneth E.、Carroll, Archie B.、Hatfield, John D.(1985)。An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability。Academy of Management Journal，28(2)，446-463。  new window
80.Goss, Allen、Roberts, Gordon S.(2011)。The Impact of Corporate Social Responsibility on the Cost of Bank Loans。Journal of Banking and Finance，35(7)，1794-1810。  new window
81.Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review，84(3)，937-967。  new window
82.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal，18(4)，303-319。  new window
83.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review，78(3)，641-678。  new window
84.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
85.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
86.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
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89.Pittman, J. A.、Fortin, S.(2004)。Auditor Choice and the Cost of Debt Capital for Newly Public Firms。Journal of Accounting and Economics，37(1)，113-136。  new window
90.柯承恩(20000400)。我國公司監理體系之問題與改進建議。會計研究月刊，173，75-81。  延伸查詢new window
91.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
92.Cormier, D.、Gordon, I. M.(2001)。An examination of social and environmental reporting strategies。Accounting, Auditing & Accountability Journal，14(5)，587-617。  new window
會議論文
1.Huang, H. W.、Jiang, W.、Karan, V.、Lin, Y. H.(2013)。Association of Corporate Social Responsibility Performance and Earnings Management: Evidence from China。2013 American Accounting Association (AAA) Annual Meeting。Anaheim, California。  new window
研究報告
1.Heflin, F.、Shaw, K. W.、Wild, J.(2001)。Disclosure Quality and Market Liquidity。Florida State University。  new window
2.Plumlee, M.、Brown, D.、Marshall, S.(2008)。The Impact of Voluntary Environmental Disclosure Quality on Firm Value。University of Utah。  new window
學位論文
1.程心瑤(2007)。企業責任報告揭露之研究(博士論文)。國立政治大學。new window  延伸查詢new window
2.洪皓群(2010)。董事會結構對企業社會責任之影響(碩士論文)。大葉大學。  延伸查詢new window
3.韋敦平(2005)。企業環境資訊揭露行為之實證研究--成本效益觀點分析(碩士論文)。東吳大學。  延伸查詢new window
4.陳冠志(2011)。我國企業社會責任揭露概況與影響因素之探討(碩士論文)。國立臺北大學。  延伸查詢new window
5.林品妤(2010)。臺灣企業社會責任與財務績效表現之關係(碩士論文)。中正大學。  延伸查詢new window
6.陳宥儒(2010)。企業社會責任表現與公司特性之關聯性研究(碩士論文)。東吳大學。  延伸查詢new window
7.黃佳卿(2011)。企業環境資訊自願性揭露影響因素之實證研究--以我國化工業及電子業為例(碩士論文)。政治大學。  延伸查詢new window
8.涂玉燕(2004)。影響台灣上市公司環境資訊揭露因素之探討(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.Berry, William D.、Feldman, Stanley(1985)。Multiple Regression in Practice。Newbury Park, California：Sage Publications, Inc.。  new window
2.Hanushek, Eric A.、Jackson, John E.(1977)。Statistical Methods for Social Scientists。New York, NY：Academic Press, Inc。  new window
3.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
 
 
 
 
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