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    Title: 台灣企業環境揭露程度之研究－應用利害關係人理論
    Authors: 梁亞晴
    Contributors: 郭弘卿
    梁亞晴
    Keywords: 環境揭露
    利害關係人理論
    Date: 2004
    Issue Date: 2009-09-11 17:37:54 (UTC+8)
    Abstract: 本研究應用Ullmann之利害關係人理論之概念性架構，探討民國92年營收前200之上市公司其年報中有關環境資訊揭露程度。其中利害關係人之影響力以股權集中程度、負債比率、是否在五年內（88-92年）違反環保法規而被處罰、是否為環境敏感性產業來衡量；企業策略態度積極與否以是否有環保專責之部門、處室、委員會來衡量；經濟績效則以資產報酬率來衡量。
    研究結果顯示：若應變數為環境揭露程度，則與負債比率（質的方面）、是否在五年內曾違反環保法規而受處罰（質與量方面）、是否為環境敏感性產業（量的方面）、是否設置環保專責之部門、處室、委員會（量的方面）有顯著相關。若應變數為自願性環境揭露程度，則與負債比率（質與量方面）、是否在五年內曾違反環保法規而受處罰（質的方面）有顯著相關。
    Reference: 一、 中文部分
    王佩如，2003，年報環境揭露與合理性理論之研究－以上市公司為例，國立政治大學會計系未出版碩士論文。
    田靜枝，1996，綠化意識及其公開揭露體系，國立政治大學會計系未出版碩士論文。
    李國鳳，2004，環境資訊揭露內容之評估－以違反環保法規之公開發行公司為例，國立政治大學會計系未出版碩士論文。
    沈華榮，2002，淺談綠色會計制度(Green Accounting System)-GAS，會計研究月 刊，第199期(6月)：61-67
    林愛蕙，1999，輿論與環保資本支出之關聯性研究，國立政治大學會計系未出版碩士論文。
    林嬋娟 劉嘉雯 薛敏正，2002，綠色會計之國際現狀與相關指引-兼論改進國內綠色會計之道，會計研究月刊，第199期(6月)：68-82
    周玲臺，1994，我國上市公司財務報告環保資訊之內容研究，行政院國家科學委員會專題研究計畫成果報告。
    涂玉燕，2004，影響台灣上市公司環境資訊揭露因素之探討，輔仁大學會計系未出版碩士論文。
    陳依蘋，2002，綠色的承諾，會計研究月刊，第199期(6月)：12
    鄭惠之，2003，企業綠色競爭力-「綠色會計制度研討會」報導，會計研究月刊，第207期（2月）：49-54
    鄭惠之，2002，裕隆汽車與綠色會計，會計研究月刊，第199期(6月)：51-55
    John Davis，1991，綠色企業－永續經營新趨勢，宋偉航譯，台北：天下文化出版公司。
    二、英文部分
    Christtie, A., and J. Zimmerman. 1994. Efficient and Opportunistic Choices of Accounting Procedures：Corporate Control Contests. The Accounting Review 69(4): 539-566.
    Clarkson, M. 1995. A Stakeholder Framework for Analysis and Evaluating Corporate Social Performance. Academy of Management Review 20(1): 92-117
    Cowenl, S., L. Ferrei, and L. Parker. 1987. The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-based Analysis. Accounting, Organizations and Society 12(2): 111-122.
    Deegan, C and B. Gordon. 1996. A Study of the Environmental Disclosure Practices of Australia Corporations. Accounting and Business Research 26(3): 187-199.
    Deegan, C and M. Rankin. 1996. Do Australian Companies Objectively Report Environmental News? An Analysis of Environmental Disclosures by Firms Successfully Prosecuted by the Environmental Protection Agency. Accounting, Auditing and Accountability Journal 9(2): 50-67.
    Freeman, R. 1984. Strategic Management: A Stakeholder Approach. Marshell: Pitman.
    Gary, R., Kouhy, R., &Laver, S. 1995a. Corporate Social and Environmental Reporting: A Review of the Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing and Accountability Journal 8(2): 47-77.
    Gary, R., Kouhy, R., &Laver, S. 1995b. Methodological Theme: Constructing a Research Database of Social and Environmental Reporting by UK companies. Accounting, Auditing and Accountability Journal 8(2): 78-101.
    Hackston, D., & Milne, J.M. 1996 . Some Determinants of Social and Environmental Disclosure in New Zealand Companies. Accounting, Auditing and accountability Journal 9(1): 77-108.
    Kent, P. and C. Chan. 2003. Application of Stakeholder Theory to the Quantity and Quality of Australia Voluntary Environmental Disclosures. Working paper, University of Queensland - Business School and Cisco Systems
    McGuire, J., A. Sundgren, and T. Schneeweis, 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4): 854-872.
    Neu, D., H. Warsame, and K.Pedwell, 1998. Managing Public Impressions：Environmental Disclosure in Annual Reports. Accounting, Organizations and Society 123: 265-282.
    Patten, D. 1991. Exposure, Legitimacy and Social Disclosure. Journal of Accounting and Public Policy 10: 297-308.
    Roberts, R. 1992. Determinants of Corporate Social Responsibility Disclosure : An Application of Stakeholder Theory. Accounting, Organizations and Society 17(7): 595-612.
    Romsay, I.M. and M. Blair, 1993. Ownership Concentration, Institutional Investment and Corporate Governance: An Empirical Investment of 100 Australia Companies. Melbourse University Law Review 19: 153-194.
    Reitenga, A.L. 2000. Environmental Regulation, Capital Intensity, and Cross-Sectional Variation in Market Returns. Journal of Accounting and Public Policy 19: 189-198
    Spicer, B.1978. Investor, Corporate Social Performance and Information Disclosure：An Empirical Study. The Accounting review, January: 94-111.
    Tilt, C. A. 1997. Environmental Polcies of Major Companies: Australian Evidance. The British Accounting Review, December, (29), 367-394.
    Tilt, C. A. 1994. The Influence of External Pressure Groups on Corporate Social Disclosure: Some Empirical Evidence . Accounting, Auditing and Accountability Journal 7(4), 47-72.
    Ullmann, A. 1985. Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review 10(3): 540-577
    Walden, D. W., and B. N. Schwartz.1997. Environmental Disclosures and Public
    Description: 碩士
    國立政治大學
    會計研究所
    92353026
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530261
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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