English  |  正體中文  |  简体中文  |  Items with full text/Total items : 56167/90161 (62%)
Visitors : 11562421      Online Users : 59
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/118302


    Title: The Drivers of Corporate Water Disclosure in Enhancing Information Transparency
    Authors: Yu, Hui-Cheng;Kuo(郭樂平), Lopin;Ma, Beiling
    Keywords: accountability;legitimacy theory;stakeholder theory;water-sensitive industry
    Date: 2020-01-03
    Issue Date: 2020-03-16 12:10:21 (UTC+8)
    Abstract: This paper explores drivers of corporate water disclosure (CWD) from an aspect of accountability. Based on legitimacy theory and stakeholder theory, we propose six potential drivers of CWD. First, this paper uses an independent sample t-test to analyze differences in CWD among US firms. Later, potential drivers on CWD were identified using ordinal logit regression. These hypotheses posit that debt ratio, blockholders’ ownership ratio, inclusion in a capital market index (i.e., S&P500), and the status of belonging to a water-sensitive industry (WSensi) all have a positive effect on CWD. However, the relations of firm size and profitability on CWD are insignificant. This suggests that the supervision of blockholders and creditors can effectively improve the transparency of CWD.
    Relation: Sustainability 12(1), 385(14 pages)
    DOI: 10.3390/su12010385
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML17View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback