政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/87502

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87502

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87502

Title:	環境保護資訊內涵之初探 Tke Market Reaction of environment information
Authors:	張嘉麟 Chang, Chiang-Ling
Contributors:	周玲臺張嘉麟 Chang, Chiang-Ling
Keywords:	環境保護社會會計環保評鑑公害糾紛水污染防制法
Date:	1995
Issue Date:	2016-04-28 14:47:03 (UTC+8)
Abstract:	在環保意識逐漸抬頭的今日，不僅環保團體與環保機關致力於環境保護的工作，證管會亦於民國入十一年修訂公佈「證券發行人財務報告編制準則」與「公開發行公司年報應行記載事項」，規定公開發行公司需在年報中揭露公司某些特定的環保資訊。假設投資人在評估公司的經營績效時，會將環保資訊的社會成本與社會利益納入會計盈餘中，得一綜合社會盈餘，再以綜合社會盈餘訂定投資決策。
Description:	碩士國立政治大學會計學系 83353005
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002830
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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