Reference: | 中文文獻 林秀鳳,鄭雅如,林秉孝,陳政彥,2013。自願性環保資訊揭露對公司價值之影響。東海管理評論,15(1),37-67 程心瑤,2011。公司治理與企業責任報告之揭露。會計評論,(52),35-76 廖益興,陳彥綺,王貞靜,2011。年報資訊揭露與資訊不對稱: 來自私有資訊交易之證據。經濟研究 (Taipei Economic Inquiry),47(1),45-96. 維基百科,2021。赤道原則 https://zh.wikipedia.org/wiki/%E8%B5%A4%E9%81%93%E5%8E%9F%E5%89%87
英文文獻 Aguilera-Caracuel, J., Guerrero-Villegas, J., Vidal-Salazar, M. D., & Delgado-Márquez, B. L. (2015). International cultural diversification and corporate social performance in multinational enterprises: The role of slack financial resources. Management International Review, 55(3), 323-353. Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of accounting and economics, 22(1-3), 3-30. Andreassen, T. W., & Lindestad, B. (1998). Customer loyalty and complex services: The impact of corporate image on quality, customer satisfaction and loyalty for customers with varying degrees of service expertise. International Journal of service Industry management. Auboin, M. (2009). Restoring trade finance during a period of financial crisis: stock-taking of recent initiatives. Beaver, W. H., & McNichols, M. F. (1998). The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies, 3(1), 73-95. Bénabou, R., & Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19. Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of business ethics, 125(1), 59-73. Chan, R. Y., & Ma, K. H. (2016). Environmental orientation of exporting SMEs from an emerging economy: Its antecedents and consequences. Management international review, 56(5), 597-632. Chang, Y., & Shen, C. H. (2014). Corporate social responsibility and profitability-Cost of debt as the mediator. Taipei Economic Inquiry, 50(2), 291. Chow, W. S., & Chen, Y. (2012). Corporate sustainable development: Testing a new scale based on the mainland Chinese context. Journal of business ethics, 105(4), 519-533. Crifo, P., & Forget, V. D. (2015). The economics of corporate social responsibility: A firm‐level perspective survey. Journal of Economic Surveys, 29(1), 112-130. Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The journal of Finance, 46(4), 1325-1359. Dyck, A., Lins, K. V., Roth, L., & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics, 131(3), 693-714. Eisenhardt, K. M., & Martin, J. A. (2000). Dynamic capabilities: what are they?. Strategic management journal, 21(10‐11), 1105-1121. El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406. Fombrun, C., & Shanley, M. (1990). What`s in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258. Goss, A., & Roberts, G. S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance, 35(7), 1794-1810. Graham, A., Maher, J. J., & Northcut, W. D. (2001). Environmental liability information and bond ratings. Journal of Accounting, Auditing & Finance, 16(2), 93-116. Hah, K., & Freeman, S. (2014). Multinational enterprise subsidiaries and their CSR: A conceptual framework of the management of CSR in smaller emerging economies. Journal of business ethics, 122(1), 125-136. Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of accounting and public policy, 24(5), 391-430. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440. Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary accounting research, 16(3), 485-520. Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica: Journal of the econometric society, 153-161. Henderson, A. D. (1999). Firm strategy and age dependence: A contingent view of the liabilities of newness, adolescence, and obsolescence. Administrative Science Quarterly, 44(2), 281-314. Hughes, S. B., Anderson, A., & Golden, S. (2001). Corporate environmental disclosures: are they useful in determining environmental performance?. Journal of accounting and public policy, 20(3), 217-240. Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic management journal, 29(7), 781-789. Ismail, K. N. I. K., & Chandler, R. (2005). Disclosure in the quarterly reports of Malaysian companies. Financial Reporting, Regulation and Governance, 4(1), 1-26. Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of business ethics, 106(1), 53-72. Keinert, C. (2008). Corporate social responsibility as an international strategy. Springer Science & Business Media. Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility?. The accounting review, 87(3), 761-796. King, A. A., & Tucci, C. L. (2002). Incumbent entry into new market niches: The role of experience and managerial choice in the creation of dynamic capabilities. Management science, 48(2), 171-186. Kuivalainen, O., Sundqvist, S., Saarenketo, S., McNaughton, R. B., D`Angelo, A., Majocchi, A., ... & Buck, T. (2013). Geographical pathways for SME internationalization: insights from an Italian sample. International Marketing Review. Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the US: Insights from businesses’ self-presentations. Journal of International Business Studies, 33(3), 497-514. Majocchi, A., Bacchiocchi, E., & Mayrhofer, U. (2005). Firm size, business experience and export intensity in SMEs: A longitudinal approach to complex relationships. International Business Review, 14(6), 719-738. Manova, K. (2008). Credit constraints, equity market liberalizations and international trade. Journal of International Economics, 76(1), 33-47. Manova, K. (2013). Credit constraints, heterogeneous firms, and international trade. Review of Economic Studies, 80(2), 711-744. Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance?. Organization science, 25(1), 127-148. McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?. Strategic management journal, 21(5), 603-609. McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1), 117-127. McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of management studies, 43(1), 1-18. Mithani, M. A. (2017). Liability of foreignness, natural disasters, and corporate philanthropy. Journal of International Business Studies, 48(8), 941-963. Molloy, L., Erekson, H., & Gorman, R. (2002, October). Exploring the relationship between environmental and financial performance. In Proceedings of the Workshop on Capital Markets and Environmental Performance (pp. 1-55). Laguna Beach: US Environmental Protection Agency. Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441. Preston, L. E., & O`bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business & Society, 36(4), 419-429. Rexhepi, G., Kurtishi, S., & Bexheti, G. (2013). Corporate social responsibility (CSR) and innovation–the drivers of business growth?. Procedia-Social and Behavioral Sciences, 75, 532-541. Richardson, A. J., & Welker, M. (2001). Social disclosure, financial disclosure and the cost of equity capital. Accounting, organizations and society, 26(7-8), 597-616. Richardson, A. J., & Welker, M. (2001). Social disclosure, financial disclosure and the cost of equity capital. Accounting, organizations and society, 26(7-8), 597-616. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal, 40(3), 534-559. Schuler, D. A., & Cording, M. (2006). A corporate social performance–corporate financial performance behavioral model for consumers. Academy of management Review, 31(3), 540-558. Sen, S., Bhattacharya, C. B., & Korschun, D. (2006). The role of corporate social responsibility in strengthening multiple stakeholder relationships: A field experiment. Journal of the Academy of Marketing science, 34(2), 158-166. Smith, N. C. (2001). Changes in corporate practices in response to public interest advocacy and actions. Handbook of marketing and society, 140-161. Sørensen, J. B., & Stuart, T. E. (2000). Aging, obsolescence, and organizational innovation. Administrative science quarterly, 45(1), 81-112. Spence, M. (1974). Competitive and optimal responses to signals: An analysis of efficiency and distribution. Journal of Economic theory, 7(3), 296-332. Tang, Z., Hull, C. E., & Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the CSR–financial performance relationship. Journal of Management Studies, 49(7), 1274-1303. Tsoutsoura, M. (2004). Corporate social responsibility and financial performance. Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic management journal, 18(4), 303-319. Wang, Z., Hsieh, T. S., & Sarkis, J. (2018). CSR performance and the readability of CSR reports: Too good to be true?. Corporate Social Responsibility and Environmental Management, 25(1), 66-79. Zeng, F., Li, J., Zhu, H., Cai, Z., & Li, P. (2013). How international firms conduct societal marketing in emerging markets. Management International Review, 53(6), 841-868. Zhu, Q., Sarkis, J., & Lai, K. H. (2013). Institutional-based antecedents and performance outcomes of internal and external green supply chain management practices. Journal of Purchasing and Supply Management, 19(2), 106-117. |