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題名：編製及確信準則對企業社會責任報告書可讀性之影響
書刊名：會計評論
作者：高偉娟／林世銘／姚人鈺
作者(外文)：Kao, Wei-chuan／Lin, Su-ming／Yao, Ren-yu
出版日期：2021
卷期：72
頁次：頁1-34
主題關鍵詞：企業社會責任報告書；編製準則；確信準則；可讀性；Corporate social responsibility disclosures；CSR disclosures；Preparation guidelines；Assurance standards；Readability
原始連結：連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:47
  • 點閱點閱:7
期刊論文
1.Patten, D. M.(1995)。Variability in Social Disclosure: A Legitimacy-based Analysis。Advances in Public Interest Accounting，6，273-285。  new window
2.Li, Feng(2008)。Annual report readability, current earnings, and earnings persistence。Journal of Accounting and Economics，45(2/3)，221-247。  new window
3.Deegan, C.、Rankin, M.(1996)。Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority。Accounting, Auditing and Accountability Journal，9(2)，50-67。  new window
4.Patten, Dennis. M.(1991)。Exposure, legitimacy, and social disclosure。Journal of Accounting and Public Policy，10(4)，297-308。  new window
5.Patten, D. M.(1992)。Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory。Accounting, Organizations and Society，17(5)，471-475。  new window
6.荊溪昱(19950500)。中文國文教材的適讀性研究：適讀年級值的推估。教育研究資訊，3(3)，113-127。new window  延伸查詢new window
7.Balota, D. A.、Chumbley, J. I.(1984)。Are lexical decisions a good measure of lexical access? The role of word frequency in the neglected decision stage。Journal of Experimental Psychology: Human Perception and Performance，10，340-357。  new window
8.Flesch, Rudolf F.(1948)。A New Readability Yardstick。Journal of Applied Psychology，32(3)，221-233。  new window
9.Lehavy, Reuven、Li, Feng、Merkley, Kenneth(2011)。The effect of annual report readability on analyst following and the properties of their earnings forecasts。The Accounting Review，86(3)，1087-1115。  new window
10.Hackston, D.、Milne, M. J.(1996)。Some Determinants of Social and Environmental Disclosures in New Zealand Companies。Accounting, Auditing and Accountability Journal，9(1)，77-108。  new window
11.Lee, Y. J.(2012)。The effect of quarterly report readability on information efficiency of stock prices。Contemporary Accounting Research，29(4)，1137-1170。  new window
12.Smith, James E.、Smith, Nora P.(1971)。Readability: A Measure of the Performance of the Communication Function of Financial Reporting。The Accounting Review，46(3)，552-561。  new window
13.Huang, A. H.、Zang, A. Y.、Zheng, R.(2014)。Evidence on the Information Content of Text in Analyst Reports。The Accounting Review，89(6)，2151-2180。  new window
14.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
15.Loughran, Tim、McDonald, Bill(2014)。Measuring readability in financial disclosures。The Journal of Finance，69(4)，1643-1671。  new window
16.Sung, Y.-T.、Chang, T.-H.、Lin, W.-C.、Hsieh, K.-S.、Chang, K.-E.(2016)。CRIE: An automated analyzer for Chinese texts。Behavior Research Methods，48(4)，1238-1251。  new window
17.蘇威傑(20170900)。為什麼企業要發佈永續報告書？從非市場觀點解釋。管理學報，34(3)，331-353。new window  延伸查詢new window
18.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
19.郭振雄、何怡澄、徐書凡、彭火樹(20170400)。企業策略、企業社會責任報告與租稅規避之關聯性。中華會計學刊，12(特刊)，367-421。new window  延伸查詢new window
20.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
21.Beyer, Anne、Cohen, Daniel A.、Lys, Thomas Z.、Walther, Beverly R.(2010)。The financial reporting environment: Review of the recent literature。Journal of Accounting and Economics，50(2/3)，296-343。  new window
22.Biddle, Gary C.、Hilary, Gilles、Verdi, Rodrigo S.(2009)。How does financial reporting quality relate to investment efficiency?。Journal of Accounting and Economics，48(2/3)，112-131。  new window
23.Abu Bakar, A. S.、Ameer, R.(2011)。Readability of corporate social responsibility communication in Malaysia。Corporate Social Responsibility and Environmental Management，18(1)，50-60。  new window
24.李艷榕(2011)。事後揭露前期應計項目估計錯誤對投資人與經理人行為影響之研究--以產品保證負債為例。會計評論，52，1-34。  延伸查詢new window
25.林維珩、陳昭蓉(20180100)。合併財務報表與母公司財務報表之財務困難預測資訊內涵比較。會計評論，66，41-81。new window  延伸查詢new window
26.黃馨儀、廖芝嫻(20180700)。The Effect of Internal Control Material Weaknesses on Executive Equity Incentives and Corporate Risk-Taking。會計評論，67，41-78。new window  new window
27.Omair Alotaibi, K.、Hussainey, K.(2016)。Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia。International Journal of Disclosure and Governance，13，363-393。  new window
28.Blouin, M. C.(2010)。What types of firms send a clear signal in the MD&A? Determinants of annual report readability。Journal of Academy of Business and Economics，10，15-26。  new window
29.Ertugrul, Mine、Lei, Jin、Qiu, Jiaping、Wan, Chi(2017)。Annual report readability, tone ambiguity, and the cost of borrowing。Journal of Financial and Quantitative Analysis，52(2)，811-836。  new window
30.De Franco, Gus、Hope, Ole-Kristian、Vyas, Dushyantkumar、Zhou, Yibin(2015)。Analyst report readability。Contemporary Accounting Research，32(1)，76-104。  new window
31.Gulenko, M.(2018)。Mandatory CSR reporting--literature review and future developments in Germany。Sustainability Management Forum，26，3-17。  new window
32.Jones, M. J.、Shoemaker, P. A.(1994)。Accounting narratives: A review of empirical studies of content and readability。Journal of Accounting Literature，13，142-184。  new window
33.Laksmana, I.、Tietz, W.、Yang, Y.-W.(2012)。Compensation discussion and analysis (CD&A): Readability and management obfuscation。Journal of Accounting and Public Policy，31(2)，185-203。  new window
34.Lo, Kin、Ramos, Felipe、Rogo, Rafael(2017)。Earnings management and annual report readability。Journal of Accounting and Economics，63(1)，1-25。  new window
35.Muslu, V.、Mutlu, S.、Radhakrishnan, S.、Tsang, A.(2019)。Corporate social responsibility report narratives and analyst forecast accuracy。Journal of Business Ethics，154，1119-1142。  new window
36.Nazari, J. A.、Hrazdil, K.、Mahmoudian, F.(2017)。Assessing social and environmental performance through narrative complexity in CSR reports。Journal of Contemporary Accounting & Economics，13，166-178。  new window
37.Patten, D. M.(2002)。Media exposure, public policy pressure, and environmental disclosure: An examination of the impact of TRI data availability。Accounting Forum，26，152-171。  new window
38.Russo-Spena, T.、Tregua, M.、De Chiara, A.(2018)。Trends and drivers in CSR disclosure: A focus on reporting practices in the automotive industry。Journal of Business Ethics，151，563-578。  new window
39.Smith, M.、Taffler, R.(1992)。The Chairman's statement and corporate financial performance。Accounting and Finance，32，75-90。  new window
40.Subramanian, R.、Insley, R. G.、Blackwell, R. D.(1993)。Performance and readability: A comparison of annual reports of profitable and unprofitable corporations。Journal of Business Communication，30(1)，49-61。  new window
41.Walden, W. D.、Schwartz, B. N.(1997)。Environmental disclosures and public policy pressures。Journal of Accounting and Public Policy，16，125-154。  new window
42.林嬋娟、林孝倫(20090700)。會計師事務所規模、品牌與競爭程度對審計公費之影響：中國之實證。會計評論，49，35-72。new window  延伸查詢new window
43.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
44.程心瑤(20110100)。公司治理與企業責任報告之揭露。會計評論，52，35-76。new window  延伸查詢new window
會議論文
1.Lindblom, C. K.(1994)。The implications of organizational legitimacy for corporate social performance and disclosure。The Critical Perspectives on Accounting Conference。  new window
2.McCusker, L. M.(1977)。Some determinants of word recognition: Frequency。The 24th Annual Convention of the Southwestern Psychological Association。  new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1985)。Applied linear statistical models。Irwin。  new window
2.Gunning, Robert(1952)。The technique of clear writing。McGraw-Hill。  new window
3.Preston, L. E.、Post, J. E.(1975)。Private management and public policy: The principle of public responsibility。Prentice-Hall。  new window
其他
1.劉謹銓(2014)。強化企業社會責任報告書的公信力，透過獨立公正的第三方查證 （ AA1000以及ISAE3000之比較），https://www.bsigroup.com/LocalFiles/zh-tw/e-news/No131/AA1000_with_ISAE3000.pdf。  延伸查詢new window
2.Ashford, C.(2016)。GRI Standards: A five minute guide，https://ccbriefing.corporate-citizenship.com/2016/11/08/gri-standards-fiveminute-guide/。  new window
3.Willaert, T.(2018)。Sustainability: Important update of AA1000 accountability principles standard now available，https://dqscfs.com/2018/05/sustainability-important-update-of-aa1000-accountabilityprinciples-standard-now-available/。  new window
圖書論文
1.Hogner, R. H.(1982)。Corporate social reporting: Eight decades of development at US Steel。Research in corporate social performance and policy。JAI Press。  new window
 
 
 
 
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