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題名:誠信經營與企業社會責任報告書之揭露與確信
書刊名:中華會計學刊
作者:吳幸蓁 引用關係陳漢鐘 引用關係戚務君 引用關係
作者(外文):Wu, Shing-jenChen, Han-chungChi, Wuchun
出版日期:2017
卷期:12特刊
頁次:頁423-470
主題關鍵詞:自願性揭露誠信經營守則企業社會責任報告書確信Voluntary disclosureCode of integrityCorporate social responsibility reportAssurance
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(11) 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:11
  • 共同引用共同引用:32
  • 點閱點閱:18
期刊論文
1.Dhaliwal, Dan S.、Radhakrishnan, Suresh、Tsang, Albert、Yang, Yong G.(2012)。Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure。The Accounting Review,87(3),723-759。  new window
2.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
3.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
4.吳幸蓁、廖蕙儀(20170300)。自願性揭露企業社會責任資訊之決定因素與其資訊後果。中山管理評論,25(1),13-62。new window  延伸查詢new window
5.Adams, C. A.、Evans, R.(2004)。Accountability, completeness, credibility and the audit expectations gap。The Journal of Corporate Citizenship,14,97-115。  new window
6.Audi, R.、Loughran, T.、McDonald, B.(2016)。Trust, but verify: MD&A language and the role of trust in corporate culture。Journal of Business Ethics,139(3),551-561。  new window
7.Blackwell, D. W.、Noland, T. R.、Winters, D. B.(1998)。The value of auditor assurance: Evidence from loan pricing。Journal of Accounting Research,36(1),57-70。  new window
8.Bowen, R. M.、Call, A. C.、Rajgopal, S.(2010)。Whistle-blowing: Target firm characteristics and economic consequences。The Accounting Review,85(4),1239-1271。  new window
9.Brammer, S.、Millington, A.(2005)。Corporate reputation and philanthropy: An empirical analysis。Journal of Business Ethics,61(1),29-44。  new window
10.Brown-Liburd, H.、Zamora, V. L.(2015)。The role of corporate social responsibility(CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance。Auditing: A Journal of Practice & Theory,34(1),75-96。  new window
11.Christensen, Dane M.(2016)。Corporate accountability reporting and high-profile misconduct。The Accounting Review,91(2),377-399。  new window
12.Cooper, S. M.、Owen, D. L.(2007)。Corporate social reporting and stakeholder accountability: The missing link。Accounting, Organizations and Society,32(7/8),649-667。  new window
13.Deegan, C.、Cooper, B. J.、Shelly, M.(2006)。An investigation of TBL report assurance statements: Australian evidence。Australian Accounting Review,16(39),2-18。  new window
14.Deegan, C.、Cooper, B. J.、Shelly, M.(2006)。An investigation of TBL report assurance statements: UK and European evidence。Managerial Auditing Journal,21(4),329-371。  new window
15.Edgley, C. R.、Jones, M. J.、Solomon, J. F.(2010)。Stakeholder inclusivity in social and environmental report assurance。Accounting, Auditing & Accountability Journal,23(4),532-557。  new window
16.Garrett, J.、Hoitash, R.、Prawitt, D. F.(2014)。Trust and financial reporting quality。Journal of Accounting Research,52(5),1087-1125。  new window
17.Gray, R.(2001)。Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?。Business Ethics: A European Review,10(1),9-15。  new window
18.Graham, A.、Maher, J. J.、Northcut, W. D.(2001)。Environmental liability information and bond ratings。Journal of Accounting, Auditing & Finance,16(2),93-116。  new window
19.Guiso, Luigi、Sapienza, Paola、Zingales, Luigi(2015)。The value of corporate culture。Journal of Financial Economics,117(1),60-76。  new window
20.Guthrie, J.、Mathews, M. R.(1985)。Corporate social accounting in Australasia。Research in Corporate Social Performance and Policy,7(1),251-277。  new window
21.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
22.Hull, Clyde E.、Rothenberg, Sandra(2008)。Firm performance: The interactions of corporate social performance with innovation and industry differentiation。Strategic Management Journal,29(7),781-789。  new window
23.Kolk, A.、Perego, P.(2010)。Determinants of the adoption of sustainability assurance statements: An international investigation。Business Strategy and the Environment,19(3),182-198。  new window
24.O'Dwyer, B.、Owen, D. L.(2005)。Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation。The British Accounting Review,37(2),205-229。  new window
25.O'Dwyer, B.、Owen, D. L.(2007)。Seeking stakeholder-centric sustainability assurance: An examination of recent sustainability assurance practice。Journal of Corporate Citizenship,25(1),77-94。  new window
26.Owen, D. L.、Swift, T. A.、Humphrey, C.、Bowerman, M.(2000)。The new social audits: Accountability, managerial capture or the agenda of social champions?。European Accounting Review,9(1),81-98。  new window
27.Richardson, A. J.、Welker, M.(2001)。Social disclosure, financial disclosure and the cost of equity capital?。Accounting, Organizations and Society,26(7),597-616。  new window
28.Spar, D. L.、LaMure, D. T.(2003)。The power of activism: Assessing the impact of NGOs on global business。California Management Review,45(3),78-101。  new window
29.Edmans, Alex(2011)。Does the Stock Market Fully Value Intangibles? Employee Satisfaction and Equity Prices。Journal of Financial Economics,101(3),621-640。  new window
30.Abdel-Khalik, A. R.(1993)。Why do private companies demand auditing? A case for organizational loss of control。Journal of Accounting, Auditing & Finance,8(1),31-52。  new window
31.Luo, Xueming、Bhattacharya, C. B.(2006)。Corporate Social Responsibility, Customer Satisfaction, and Market Value。Journal of Marketing,70(4),1-18。  new window
32.McGuire, Jean B.、Sundgren, Alison、Schneeweis, Thomas(1988)。Corporate social responsibility and firm financial performance。Academy of Management Journal,31(4),854-872。  new window
33.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review,57(2),272-291。  new window
34.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
35.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
36.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
37.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
38.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
39.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review,87(2),589-616。  new window
40.Dhaliwal, Dan S.、Li, Oliver Zhen、Tsang, Albert、Yang, Yong George(2014)。Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency。Journal of Accounting and Public Policy,33(4),328-355。  new window
41.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
42.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
43.Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review,84(3),937-967。  new window
44.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal,18(4),303-319。  new window
45.McWilliams, Abagail、Siegel, Donald S.(2000)。Corporate social responsibility and financial performance: Correlation or misspecification?。Strategic Management Journal,21(5),603-609。  new window
46.Casey, Ryan J.、Grenier, Jonathan H.(2015)。Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States。Auditing: A Journal of Practice & Theory,34(1),97-130。  new window
47.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
48.Pflugrath, G.、Roebuck, P.、Simnett, R.(2011)。Impact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information。Auditing: A Journal of Practice & Theory,30(3),239-254。  new window
49.Plumlee, M.、Brown, D.、Hayes, R. M.、Marshall, R. S.(2015)。Voluntary environmental disclosure quality and firm value: Further evidence。Journal of Accounting and Public Policy,34(4),336-361。  new window
50.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
研究報告
1.Graham, J. R.、Harvey, C. R.、Popadak, J. A.、Rajgopal, S.(2016)。Corporate culture: The interview evidence。Duke University:Columbia Business School。  new window
2.Graham, J. R.、Harvey, C. R.、Popadak, J. A.、Rajgopal, S.(2015)。Corporate culture: Evidence from the field。Duke University。  new window
3.Popadak, J. A.(2013)。A corporate culture channel: How increased shareholder governance reduces firm value。Duke University。  new window
學位論文
1.莊博智(2016)。台灣上市櫃公司揭露檢舉人保護條款因素之探討(碩士論文)。國立政治大學。  延伸查詢new window
2.甄友薇(2015)。企業社會責任報告書揭露品質之決定因素及其與公司績效之關聯性(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Kennedy, P.(2008)。A Guide to Econometrics。Malden, MA:Blackwell。  new window
2.Zadek, S.、Raynard, P.(2004)。The Future of Sustainability Assurance。London:ACCA-Account Ability。  new window
3.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
其他
1.Transparency International(2009)。Global corruption report 2009: Corruption and the private sector,http://www.transparency.org/ whatwedo/publication/global_corruption_report_2009。  new window
 
 
 
 
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