The Drivers of Corporate Water Disclosure in Enhancing Information Transparency

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/118302

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题名:	The Drivers of Corporate Water Disclosure in Enhancing Information Transparency
作者:	Yu, Hui-Cheng;Kuo(郭樂平), Lopin;Ma, Beiling
关键词:	accountability;legitimacy theory;stakeholder theory;water-sensitive industry
日期:	2020-01-03
上传时间:	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
显示于类别:	[會計學系暨研究所] 期刊論文

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