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題名:Do Family Firms Engage in Voluntary External Assurance of Corporate Social Responsibility Reports?
書刊名:Corporate Management Review
作者:彭智偉
作者(外文):Peng, Chih-wei
出版日期:2020
卷期:40:1
頁次:頁1-33
主題關鍵詞:企業社會責任報告書確信家族企業公司治理CSR report assuranceFamily firmsCorporate governance
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:7
  • 點閱點閱:9
期刊論文
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8.Zellweger, Thomas Markus、Kellermanns, Franz W.、Chrisman, James J.、Chua, Jess H.(2012)。Family Control and Family Firm Valuation by Family CEOs: The Importance of Intentions for Transgenerational Control。Organization Science,23(3),851-868。  new window
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17.Ghazali, Nazli A. Mohd(2007)。Ownership structure and corporate social responsibility disclosure: some Malaysian evidence。Corporate Governance,7(3),251-266。  new window
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24.Chan, Mui Ching、Watson, John、Woodliff, David(2014)。Corporate Governance Quality and CSR Disclosures。Journal of Business Ethics,125(1),59-73。  new window
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26.戴怡蕙(20170600)。Earnings Management in Family Firms: The Role of Inside Directors。Corporate Management Review,37(1),77-114。new window  new window
27.Block, J. H.、Wagner, M.(2014)。The effect of family ownership on different dimensions of corporate social responsibility: Evidence from large US firms。Business Strategy and the Environment,23(7),475-492。  new window
28.Cohen, J. R.、Simnett, R.(2015)。CSR and assurance services: A research agenda。Auditing: A Journal of Practice & Theory,34(1),59-74。  new window
29.Manetti, G.、Becatti, L.(2009)。Assurance services for sustainability reports: Standards and empirical evidence。Journal of Business Ethics,87(1),289-298。  new window
30.Perego, P.、Kolk, A.(2012)。Multinationals' accountability on sustainability: The evolution of third-party assurance of sustainability reports。Journal of Business Ethics,110(2),173-190。  new window
31.Chung, H.、Judge, W. Q.、Li, Y. H.(2015)。Voluntary Disclosure, Excess Executive Compensation, and Firm Value。Journal of Corporate Finance,32,64-90。  new window
32.Johnson, R. A.、Greening, D. W.(1999)。The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance。Academy of Management Journal,42(5),564-576。  new window
33.Kuo, Y. P.、Hung, J. H.(2012)。Family control and investment‐cash flow sensitivity: Moderating effects of excess control rights and board independence。Corporate Governance: An International Review,20(3),253-266。  new window
34.Liao, L.、Lin, T. P.、Zhang, Y.(2018)。Corporate board and corporate social responsibility assurance: Evidence from China。Journal of Business Ethics,150(1),211-225。  new window
35.Zahra, S. A.、Oviatt, B. M.、Minyard, K.(1993)。Effects of corporate ownership and board structure on corporate social responsibility and financial performance。Academy of Management Proceedings,1993(1),336-340。  new window
36.Faccio, Mara、Lang, Larry H. P.、Young, Leslie(2001)。Dividends and expropriation。American Economic Review,91(1),54-78。  new window
37.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
38.Bardhan, I.、Lin, S.、Wu. S. L.(2015)。The quality of internal control over financial reporting in family firms。Accounting Horizons,29(1),41-60。  new window
39.Bugeja, M.、Matolcsy, M.、Spiropoulos, H.(2017)。The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence。Journal of Contemporary Accounting & Economics,13(1),69-87。  new window
40.Campopiano, G.、De Massis, A.(2015)。Corporate social responsibility reporting: A content analysis in family and non-family firms。Journal of Business Ethics,129(3),511-534。  new window
41.Cho, C. H.、Michelon, G.、Patten, D. M.、Roberts, R. W.(2015)。CSR disclosure: The more things change...?。Accounting, Auditing & Accountability Journal,28(1),14-35。  new window
42.Claessens, S.、Djankov, S.、Fan, J. P. H.、Lang, L. H. P.(2002)。Disentangling the F and entrenchment effects of large shareholdings。Journal of Finance,57(6),2741-2771。  new window
43.García-Sánchez, I. M.、Martínez-Ferrero, J.(2017)。Independent directors and CSR disclosures: The moderating effects of proprietary costs。Corporate Social Responsibility and Environmental Management,24(1),28-43。  new window
44.Griffin, J.、Weber, J.(2006)。Industry social analysis: examining the beer industry。Business & Society,45(4),413-440。  new window
45.Jaskiewicz, P.、Luchak, A. A.(2013)。Explaining performance differences between family firms with family and nonfamily CEOs: It's the nature of the tie to the family that counts!。Entrepreneurship Theory and Practice,37(6),1361-1367。  new window
46.Nekhilia, M.、Nagatib, H.、Chtiouic, T.、Rebolledod, C.(2017)。Corporate social responsibility disclosure and market value: Family versus nonfamily firms。Journal Business Research,77,41-52。  new window
47.Rupley, K. H.、Brown, D.、Marshall, R. S.(2012)。Governance, media and the quality of environmental disclosure。Journal of Accounting and Public Policy,31(6),610-640。  new window
48.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
49.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
50.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
51.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
52.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence for Taiwan。International Review of Finance,2(1/2),21-48。  new window
53.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
54.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。  new window
55.Chen, Shuping、Chen, Xia、Cheng, Qiang(2008)。Do Family Firms Provide More or Less Voluntary Disclosure?。Journal of Accounting Research,46(3),499-536。  new window
56.Dyer, W. Gibb Jr.、Whetten, David A.(2006)。Family firms and social responsibility: preliminary evidence from the S&P 500。Entrepreneurship Theory & Practice,30(6),785-802。  new window
57.Sheu, Her-Jiun、Chung, Huimin、Liu, Chih-Liang(2010)。Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market。Journal of Business Finance and Accounting,37(9/10),1115-1144。  new window
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59.Berrone, Pascual、Cruz, Cristina、Gómez-Mejía, Luis R.、Larraza-Kintana, Martin(2010)。Socioemotional wealth and corporate responses to institutional pressures: Do family-controlled firms pollute less?。Administrative Science Quarterly,55(1),82-113。  new window
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61.Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review,84(3),937-967。  new window
62.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
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66.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
圖書
1.Pfeffer, Jeffrey、Salancik, Gerald Richard(1978)。The external control of organizations: A resource dependence perspective。Harper & Row。  new window
2.Greene, William H.(1997)。Econometric Analysis。Prentice Hall International, Inc.。  new window
3.Coburn, J.、Donahue, S. H.、Jayanti, S.(2011)。Disclosing climate risks & opportunities in SEC filings。Boston, MA:Ceres。  new window
其他
1.KPMG(2015)。The KPMG Survey of Corporate Responsibility Reporting 2015,Zurich:KPMG International。  new window
 
 
 
 
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