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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85150
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85150


    Title: 我國上市公司環保資訊增額資訊內涵之研究
    Authors: 張倩綾
    Contributors: 康榮寶
    張倩綾
    Keywords: 環保資訊
    增額
    資訊內涵
    Date: 2001
    Issue Date: 2016-04-15 16:10:36 (UTC+8)
    Abstract: 本論文在探討公開體系中,環保資訊的增額資訊內涵,並以實證結果瞭解所規定之環保相關揭露對投資人的意義為何,對股價是否有影響,是否有增額資訊內涵,進而建議是否應透過加強法令的規範,要求公司必須揭露更多的環保資訊。
    Reference: 中文部分
    田靜枝,1996,綠化意識與其公開揭露體系,國立政治大學會計研究所未出版之碩士論文。
    李麗凰,1996,環境會計與環境稽核,國立中興大學會計研究所未出版之碩士論文。
    林蟬娟、蔡彥卿與李文智,1993,簡介盈餘資訊內涵,會計研究月刊,第88期(3月):129-132。
    林蟬娟、蔡彥卿、李文智與陳建中,1993,簡介增額資訊內涵,會計研究月刊,第89期(2月):123-127。
    林愛蕙,1999,輿論與環保支出之關聯性研究,國立政治大學會計研究所未出版之碩士論文。
    吳靜怡,1994,污染防治設備投資與企業經營績效之實證研究,國立政治大學會計研究所未出版之碩士論文。
    康榮寶等,1995,環保會計問題之研究,台北市扶輪社委託研究計劃成果報告。
    陳崇美,1995,探討我國實施環保政策之經濟後果,國立中興大學會計研究所未出版之碩士論文。
    張嘉麟,1996,環境保護資訊內涵之初探,國立政治大學會計研究所未出版之碩士論文。
    張榮寬,1997,ISO14000入門(初版),商業周刊叢書。
    蔡靜如,1998,環保支出與公司特徵之關聯性研究─以上市製造業為例,國立政治大學會計研究所未出版之碩士論文。
    鄭丁旺,1997,中級會計學(第六版)。
    巢志成,1999,環保化設計:ISO 14000 標準之應用,環境管理報導,第13期:17。
    顧洋,1997,ISO 14000國際環境管理標準總論及國內政府與產業因應現況,ISO 14000環境管理系統標準專刊,行政院環境保護署。
    環保標章開放申請作業手冊,2000,財團法人環境與發展基金會。
    英文部分
    Bikki, J. and R. Zhao. 1996. Environmental performance and reporting:Perceptions of managers and accounting professionals in Hong Kong. The International Journal of Accounting 31: 333-346.
    Bowen R. M., D. Burgstahler, and L. Daley. 1987. The incremental content of accrual versus cash flows. The Accounting Review 62 (October): 723-747.
    Darrel, W. W., and B. N. Schwartz. 1997. Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy 16 (Summer): 125-154.
    Gamble, G., and K. Hsu, and D. kite, and R. Radtke. 1995. Environmental disclosure in annual reports and 10ks: An examination. Accounting Horizons 19 (September): 34-54.
    Hughes, K. E., 2000. The value relevance of non-financial measures of air pollution in the electric utility industry. The Accounting Review 75 (April): 209-228.
    Li, Y., G. D. Richardson, and D. B. Thornton. 1996. Corporate disclosure of environmental liability information: theory and evidence. Contemporary Accounting Research 14 (Fall): 435-474.
    Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organization, and Society 23: 265-282.
    Ng, Y. A. 2000. Going green: More cause than concern. Australian CPA 70 (August): 64-65.
    Price Waterhouse. 1994. Environmental accounting: the issues, the developing solution. New York, NY: Price Waterhouse.
    Stanwick, S. D., and P. A. Stanwick. 1998. Corporate social responsiveness: An empirical examination using the environmental disclosure index. International Journal of Commerce & Management 8: 26-40.
    Stump S. 1998. Environmental disclosure is up. Investor Relations Business (October): 1-2.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001363
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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