淡江大學機構典藏:Item 987654321/53548
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62822/95882 (66%)
造訪人次 : 4013806      線上人數 : 891
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/53548


    題名: Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
    作者: Huang, Cheng-Li;Kung, Fan-Hua
    貢獻者: 淡江大學會計學系
    關鍵詞: Environmental disclosure;Stakeholder expectations;Stakeholder analysis;Environmental accounting;Disclosure strategy;Taiwan
    日期: 2010-10
    上傳時間: 2011-05-20 09:44:24 (UTC+8)
    出版者: Dordrecht: Springer Netherlands
    摘要: This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms’ disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the level of environmental disclosure is significantly affected by stakeholder groups’ demands. External stakeholder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies.
    關聯: Journal of Business Ethics 96(3), pp.435-451
    DOI: 10.1007/s10551-010-0476-3
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    Drivers of Environmental Disclosure and Stakeholder Expectation Evidence from Taiwan.pdf217KbAdobe PDF1檢視/開啟
    index.html0KbHTML109檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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