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題名:實踐永續發展目標之決定因素
書刊名:中華會計學刊
作者:張詠晴李啟華
作者(外文):Chang, ArianaLi, Chihua
出版日期:2021
卷期:17:1
頁次:頁1-38
主題關鍵詞:永續發展目標企業社會責任報告書公司治理CSR報告書確信Sustainable development goalsCorporate social responsibility reportsCorporate governanceAssurance of CSR reports
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:80
  • 點閱點閱:6
期刊論文
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6.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
7.Hill, R. P.、Ainscough, T.、Shank, T.、Manullang, D.(2007)。Corporate Social Responsibility and Socially Responsible Investing: A Global Perspective。Journal of Business Ethics,70(2),165-174。  new window
8.Jo, Hoje、Harjoto, Maretno A.(2011)。Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility。Journal of Business Ethics,103(3),351-383。  new window
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10.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
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14.Jo, Hoje、Na, Haejung(2012)。Does CSR reduce firm risk? Evidence from controversial industry sectors。Journal of Business Ethics,110(4),441-456。  new window
15.Armstrong, C. S.、Core, J. E.、Guay, W. R.(2014)。Do independent directors cause improvements in firm transparency?。Journal of Financial Economics,113(3),383-403。  new window
16.Holder-Webb, L.、Cohen, J. R.、Nath, L.、Wood, D.(2009)。The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms。Journal of Business Ethics,84(4),497-527。  new window
17.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies,9(1),35-58。  new window
18.李秀玲(20100500)。淺談「上市上櫃公司企業社會責任實務守則」及相關配套機制推動情形。證券暨期貨月刊,28(5),5-18。  延伸查詢new window
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20.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
21.Di Giuli, Alberta、Kostovetsky, Leonard(2014)。Are red or blue companies more likely to go green? Politics and corporate social responsibility。Journal of Financial Economics,111(1),158-180。  new window
22.Scalet, S.、Kelly, T. F.(2010)。CSR rating agencies: What is their global impact?。Journal of Business Ethics,94(1),69-88。  new window
23.Shleifer, A.、Vishny, R. W.(1989)。Management entrenchment。Journal of Financial Economics,25(1),123-139。  new window
24.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
25.Rangan, K.、Chase, L.、Karim, S.(2015)。The truth about CSR。Harvard Business Review,93(1/2),40-49。  new window
26.Erhemjamts, O.、Li, Q.、Venkateswaran, A.(2013)。Corporate social responsibility and its impact on firms' investment policy, organizational structure, and performance。Journal of Business Ethics,118(2),395-412。  new window
27.Lins, Karl V.、Servaes, Henri、Tamayo, Ane(2017)。Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis。The Journal of Finance,72(4),1785-1824。  new window
28.Harjoto, Maretno A.、Jo, Hoje(2011)。Corporate governance and CSR nexus。Journal of Business Ethics,100(1),45-67。  new window
29.吳幸蓁、陳漢鐘、戚務君(20170400)。誠信經營與企業社會責任報告書之揭露與確信。中華會計學刊,12特刊,423-470。new window  延伸查詢new window
30.Friedman, Milton(19700913)。The Social Responsibility of Business is to Increase its Profits。The New York Times Magazine,1970(Sep.),32-33+122-126。  new window
31.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。  new window
32.Fabrizi, Michele、Mallin, Christine、Michelon, Giovanna(2014)。The role of CEO's personal incentives in driving corporate social responsibility。Journal of Business Ethics,124(2),311-326。  new window
33.杜榮瑞、許文馨、鄧雨賢(20170400)。企業社會責任報告書之確信服務提供者、確信程度及產業專家與可信度之關聯:實驗研究。中華會計學刊,12特刊,503-536。new window  延伸查詢new window
34.Junior, R. M.、Best, P. J.、Cotter, J.(2014)。Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon。Journal of Business Ethics,120(1),1-11。  new window
35.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
36.戚務君、謝昇樺(20150100)。探討企業社會責任的會計研究。貨幣觀測與信用評等,111,4-20。  延伸查詢new window
37.Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research,59(9),1043-1051。  new window
38.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
39.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
40.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
41.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
42.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
43.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
44.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
45.Ryan, Harley E. Jr.、Wiggins, Roy A. III(2004)。Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring。Journal of Financial Economics,73(3),497-524。  new window
46.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
47.Albuquerque, Rui、Koskinen, Yrjö、Zhang, Chendi(2019)。Corporate social responsibility and firm risk: Theory and empirical evidence。Management Science,65(10),4451-4469。  new window
48.Dyck, Alexander、Lins, Karl V.、Roth, Lucas、Wagner, Hannes F.(2019)。Do institutional investors drive corporate social responsibility? International evidence。Journal of Financial Economics,131(3),693-714。  new window
49.Deng, Xin、Kang, Jun-Koo、Low, Buen-Sin(2013)。Corporate social responsibility and stakeholder value maximization: Evidence from mergers。Journal of Financial Economics,110(1),87-109。  new window
50.Turban, Daniel B.、Greening, Daniel W.(1997)。Corporate social performance and organizational attractiveness to prospective employees。Academy of Management Journal,40(3),658-672。  new window
51.Arouri, M.、Pijourlet, Guillaume(2017)。CSR Performance and the Value of Cash Holdings: International Evidence。Journal of Business Ethics,140(2),263-284。  new window
52.Du, K.、Wu, S. J.(2019)。Does external assurance enhance the credibility of CSR reports? Evidence from CSR-related misconduct events in Taiwan。Auditing: A Journal of Practice & Theory,38(4),101-130。  new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
54.楊欣穎(2018)。企業社會責任型指數之發展現況。證券服務,663,47-52。  延伸查詢new window
55.Bartov, E.、Marra, A.、Momente, F.(2021)。Corporate social responsibility and the market reaction to negative events: Evidence from inadvertent and fraudulent restatement announcements。The Accounting Review,96(2),81-106。  new window
56.Hartzmark, S. M.、Sussman, A. B.(2019)。Do investors value sustainability? A natural experiment examining ranking and fund flows。The Journal of Finance,74(6),2789-2837。  new window
57.Haijoto, M.、Laksmana, I.(2018)。The impact of corporate social responsibility on risk taking and firm value。Journal of Business Ethics,151(2),353-373。  new window
58.Johnston, A.(2011)。Facing up to social cost: The real meaning of corporate social responsibility。Griffith Law Review,20(1),221-244。  new window
59.Mayberry, M.(2020)。Good for managers, bad for society? Causal evidence on the association between risk-taking incentives and corporate social responsibility。Journal of Business Finance & Accounting,47(9/10),1182-1214。  new window
60.Sun, W.-C.、Huang, H.-W.、Dao, M.、Young, C.-S.(2017)。Auditor selection and corporate social responsibility。Journal of Business Finance & Accounting,44(9/10),1241-1275。  new window
61.Zhang, L.、Shan, Y. G.、Chang, M.(2020)。Can CSR Disclosure Protect Firm Reputation During Financial Restatements?。Journal of Business Ethics,173,157-184。  new window
62.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
63.Porter, Michael E.、Kramer, Mark R.(2011)。The Big Idea: Creating Shared Value. How to reinvent capitalism--and unleash a wave of innovation and growth。Harvard Business Review,89(1/2),62-77。  new window
64.McWilliams, Abagail、Siegel, Donald S.、Wright, Patrick M.(2006)。Corporate Social Responsibility: Strategic Implications。Journal of Management Studies,43(1),1-18。  new window
65.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal,18(4),303-319。  new window
66.莫冬立(2009)。企業社會責任守則全球發展現況與未來趨勢。證券櫃檯,141,27-32。  延伸查詢new window
67.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
68.Carroll, Archie B.(2016)。Carroll's pyramid of CSR: taking another look。International Journal of Corporate Social Responsibility,1(1),(3)1-(3)8。  new window
69.Adams, Renée B.、Hermalin, Benjamin E.、Weisbach, Michael S.(2010)。The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey。Journal of Economic Literature,48(1),58-107。  new window
70.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
71.葉銀華、柯承恩、蘇裕惠(20030900)。Ultimate Control and Expropriation of Minority Shareholders: New Evidence from Taiwan。經濟論文,31(3),263-299。new window  延伸查詢new window
72.Jensen, Michael C.(2001)。Value Maximization, Stakeholder Theory, and the Corporate Objective Function。Journal of Applied Corporate Finance,14(3),8-21。  new window
73.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
74.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
研究報告
1.Margolis, J. D.、Elfenbein, H. A.、Walsh, J. P.(2007)。Does it pay to be good? A meta-analysis and redirection of research on the relationship between corporate social and financial performance。Harvard University:University of California:University of Michigan。  new window
圖書
1.Wooldridge, Jeffrey M.(2009)。Introductory econometrics: A modern approach。Cengage Learning Asia Pte. Ltd.。  new window
2.WBCSD(2019)。Reporting Matters 2019。  new window
3.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
其他
1.United Nations,GRI,WBCSD(2015)。SDG Compass--The guide for business action on the SDGs。  new window
2.CSRone永續報告平台(2019)。2019臺灣暨亞太永續報告現況與趨勢。  延伸查詢new window
3.張理國(20181214)。賴揆:2030年為期程研訂我國永續發展目標。  延伸查詢new window
4.KPMG(2018)。How to report on the SDGs: What good looks like and why it matters。  new window
5.KPMG(2017)。The road ahead: Survey of corporate responsibility reporting 2017。  new window
6.PWC(2018)。From promise to reality: Does business really care about the SDGs?。  new window
 
 
 
 
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