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https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/118302
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| 題名: | The Drivers of Corporate Water Disclosure in Enhancing Information Transparency |
| 作者: | Yu, Hui-Cheng;Kuo(郭樂平), Lopin;Ma, Beiling |
| 關鍵詞: | accountability;legitimacy theory;stakeholder theory;water-sensitive industry |
| 日期: | 2020-01-03 |
| 上傳時間: | 2020-03-16 12:10:21 (UTC+8) |
| 摘要: | 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. |
| 關聯: | Sustainability 12(1), 385(14 pages) |
| DOI: | 10.3390/su12010385 |
| 顯示於類別: | [會計學系暨研究所] 期刊論文
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