| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (Authors) | 黃佳卿 | zh_TW |
| dc.contributor.author (Authors) | Huang, Chia Ching | en_US |
| dc.creator (作者) | 黃佳卿 | zh_TW |
| dc.creator (作者) | Huang, Chia Ching | en_US |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:38:57 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:38:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:38:57 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353016 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50774 | - |
| 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) | 98353016 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究應用社會政治理論之概念性架構，探討民國96年至98年化工業及電子業之上市公司年報中有關環境資訊揭露程度。其中自願性環境資訊揭露影響之因素有公司規模、經營績效、ISO14001認證、環境支出預算、罰款與賠償以及國際化程度。 實證結果顯示，自願性環境資訊揭露與公司規模大小、是否取得ISO14001認證、環境支出預算、罰款與賠償以及國際化程度皆存在顯著正向的關係，其中又以是否取得ISO14001認證這個因素影響程度最大。至於化工業和電子業公司自願性環境資訊揭露受到何種因素較大，實證結果顯示化工業公司規模、經營績效以及環境支出預算愈高時，其環境資訊揭露正相關程度將大於電子業；而電子業若取得ISO14001認證及罰款與賠償金額愈高時，其環境資訊揭露正相關程度將大於化工業；此外，環境資訊揭露與國際化程度亦呈正相關。 | zh_TW |
| dc.description.abstract (摘要) | This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization. The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 論文架構 5第貳章 文獻探討 7第一節 社會政治理論 7第二節 我國環境資訊揭露的規範 10第三節 環境資訊揭露文獻 13第參章 研究方法 21第一節 觀念性架構 21第二節 研究假說 23第三節 變數衡量 29第四節 樣本選取及資料來源 36第五節 資料分析方法 38第六節 實證模型 40第肆章 實證結果與分析 42第一節 樣本敘述統計分析 42第二節 相關性分析 46第三節 迴歸分析 48第伍章 結論與建議 54第一節 研究結論 54第二節 研究限制 57第三節 對環境資訊揭露之建議 58第四節 後續研究之建議 60附錄一 評分方式說明 61附錄二 化工業公司年報環境資揭露程度彙總表 63附錄三 電子業公司年報環境資揭露程度彙總表 65參考文獻 68 圖目錄圖 1-1：論文架構 6圖 3-1：本研究之簡單架構圖 21表目錄表 2-1：我國環境資訊揭露規範 11表 3-1：環境資訊分類表 28表 3-2：變數定義及衡量彙總表 34表 3-3：樣本公司選擇 35表 3-4：WISEMAN（1982）環境報告評分基準 37表 3-5：本研究預期實證結果 40表 4-1：環境資訊揭露總分表 42表 4-2：各變數之敘述統計量-化工業及電子業 43表 4-3：各變數之敘述統計量-全體樣本 44表 4-4：PEARSON相關係數表 46表 4-5：統計值彙總表 48表 5-1：本研究假說及實證結果彙總表 55 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353016 | en_US |
| dc.subject (關鍵詞) | 環境資訊揭露 | zh_TW |
| dc.subject (關鍵詞) | 社會政治理論 | zh_TW |
| dc.subject (關鍵詞) | environmental disclosure | en_US |
| dc.subject (關鍵詞) | society political theory | en_US |
| dc.title (題名) | 企業環境資訊自願性揭露影響因素之實證研究-以我國化工業及電子業為例 | zh_TW |
| dc.title (題名) | The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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