政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/130234
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50932287      Online Users : 955
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU 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
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130234


    Title: 誠信經營與企業社會責任報告書之揭露與確信
    Integrity Management and Issuance and Assurance of Corporate Social Responsibility Reports
    Authors: 戚務君
    Chi, Wuchun
    吳幸蓁
    陳漢鐘
    Contributors: 會計系
    Keywords: 自願性揭露;誠信經營守則;企業社會責任報告書;確信
    voluntary disclosure;code of integrity;corporate social responsibility report;assurance
    Date: 2017-04
    Issue Date: 2020-06-22 14:33:05 (UTC+8)
    Abstract: 本研究分析二項自願性揭露資訊之間的關聯性，分別為誠信經營守則與企業社會責任報告書。與傳統財務報表相比，這二項資訊的主要使用者並非為股東或債權人，而係所有廣義的利害關係人。我們將訂定有誠信經營守則者，視為較重視誠信經營的企業。此外，針對有提供誠信經營守則的企業，我們進一步計算其內文字數，並以字數的多寡來代表企業重視誠信經營的程度。藉此，本研究分別檢視企業重視誠信經營的「態度」及「程度」，與其是否編製社會責任報告書以及是否將報告書交付確信的關聯性。實證結果顯示，企業重視誠信經營的態度會提高他們主動編製社會責任報告書以及將之交付確信的意願。然而，誠信經營的重視程度則與社會責任報告書之編製或確信無關。
    This study examines the association between two voluntary disclosures, which are code of integrity (COI) and corporate social responsibility report. Traditionally, financial statements are made majorly available to shareholders and creditors. The users of two above-mentioned disclosures, however, comprise generalized stakeholders. We classify firms into two groups, those with a declared focus on integrity and those without, according to whether a firm has issued a COI or not. In addition, for those firms with COIs, we further count the number of words in their COIs to proxy for the level of emphasis on integrity management. Accordingly, we examine whether attitude focus and level of emphasis on managing with integrity affects the likelihood of the issuance and the assurance of CSR reports. The empirical results reveal that attitude focus can increase the likelihood of the issuance and the assurance of CSR report. However, we fail to find evidence to support a significant effect from level of emphasis.
    Relation: 中華會計學刊, Vol.12, No.特刊, pp.423-470
    Data Type: article
    DOI link: https://doi.org/
    DOI: https://doi.org/10.6538/TAR.2017.12S.03
    Appears in Collections:[Department of Accounting] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    147.pdf1947KbAdobe PDF2218View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback