| dc.contributor.advisor | 郭弘卿 | zh_TW |
| dc.contributor.author (Authors) | 梁亞晴 | zh_TW |
| dc.creator (作者) | 梁亞晴 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:37:54 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:37:54 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:37:54 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923530261 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30304 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 92353026 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 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。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論………………………………………………………………….1 第一節 研究動機與目的.........................................1 第二節 研究問題…………………………………....……………...…..3 第三節 研究架構與流程………..………………………………………….4 第二章 文獻探討…………………………………………………………….6 第一節 環境揭露之理論架構……………………………………………….6 第二節 國外之文獻研究……………………………………………………10 第三節 國內之文獻研究……………………………………………………14 第四節 我國環境資訊之規範………………………………………………17 第三章 研究方法..............................................20 第一節 研究假說……………………………………………………………20 第二節 模型之建立與變數之影響…………………………………………25 第三節 資料來源與處理……………………………………………………30 第四節 資料分析法............................................31 第四章 實證結果與分析……………………………………………………34 第一節 敘述統計量分析………………………………………………....34 第二節 Pearson積差相關分析…………………………………………...39 第三節 迴歸分析……………………………………………………………41 第五章 結論與建議............................................46 第一節 結論…………………………………………………………………50 第二節 研究限制……………………………………………………………55 第三節 建議…………………………………………………………………56 附錄一 評分方案……………………………………………………………58 附錄二 樣本公司年報環境揭露程度彙總表………………………………60 參考文獻……………………………………………………….…………..63 中文部份.………………………………………………………………..63 英文部分….……………………………………………………………..63 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530261 | en_US |
| dc.subject (關鍵詞) | 環境揭露 | zh_TW |
| dc.subject (關鍵詞) | 利害關係人理論 | zh_TW |
| dc.title (題名) | 台灣企業環境揭露程度之研究－應用利害關係人理論 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、 中文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳依蘋，2002，綠色的承諾，會計研究月刊，第199期(6月)：12 | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | 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。 | zh_TW |
| dc.relation.reference (參考文獻) | 二、英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | Christtie, A., and J. Zimmerman. 1994. Efficient and Opportunistic Choices of Accounting Procedures：Corporate Control Contests. The Accounting Review 69(4): 539-566. | zh_TW |
| dc.relation.reference (參考文獻) | Clarkson, M. 1995. A Stakeholder Framework for Analysis and Evaluating Corporate Social Performance. Academy of Management Review 20(1): 92-117 | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | Deegan, C and B. Gordon. 1996. A Study of the Environmental Disclosure Practices of Australia Corporations. Accounting and Business Research 26(3): 187-199. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | Freeman, R. 1984. Strategic Management: A Stakeholder Approach. Marshell: Pitman. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | McGuire, J., A. Sundgren, and T. Schneeweis, 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4): 854-872. | zh_TW |
| dc.relation.reference (參考文獻) | Neu, D., H. Warsame, and K.Pedwell, 1998. Managing Public Impressions：Environmental Disclosure in Annual Reports. Accounting, Organizations and Society 123: 265-282. | zh_TW |
| dc.relation.reference (參考文獻) | Patten, D. 1991. Exposure, Legitimacy and Social Disclosure. Journal of Accounting and Public Policy 10: 297-308. | zh_TW |
| dc.relation.reference (參考文獻) | Roberts, R. 1992. Determinants of Corporate Social Responsibility Disclosure : An Application of Stakeholder Theory. Accounting, Organizations and Society 17(7): 595-612. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | Reitenga, A.L. 2000. Environmental Regulation, Capital Intensity, and Cross-Sectional Variation in Market Returns. Journal of Accounting and Public Policy 19: 189-198 | zh_TW |
| dc.relation.reference (參考文獻) | Spicer, B.1978. Investor, Corporate Social Performance and Information Disclosure：An Empirical Study. The Accounting review, January: 94-111. | zh_TW |
| dc.relation.reference (參考文獻) | Tilt, C. A. 1997. Environmental Polcies of Major Companies: Australian Evidance. The British Accounting Review, December, (29), 367-394. | zh_TW |
| dc.relation.reference (參考文獻) | 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. | zh_TW |
| dc.relation.reference (參考文獻) | 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 | zh_TW |
| dc.relation.reference (參考文獻) | Walden, D. W., and B. N. Schwartz.1997. Environmental Disclosures and Public | zh_TW |
