期刊論文
| 學年 | 108 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2020-01-03 |
| 作品名稱 | The Drivers of Corporate Water Disclosure in Enhancing Information Transparency |
| 作品名稱（其他語言） | |
| 著者 | Hui-Cheng Yu; Lopin Kuo(郭樂平); Beiling Ma |
| 單位 | |
| 出版者 | |
| 著錄名稱、卷期、頁數 | Sustainability 12(1), 385(14 pages) |
| 摘要 | This paper explores drivers of corporate water disclosure (CWD) from an aspect of accountability. Based on legitimacy theory and stakeholder theory, we propose six potential drivers of CWD. First, this paper uses an independent sample t-test to analyze differences in CWD among US firms. Later, potential drivers on CWD were identified using ordinal logit regression. These hypotheses posit that debt ratio, blockholders’ ownership ratio, inclusion in a capital market index (i.e., S&P500), and the status of belonging to a water-sensitive industry (WSensi) all have a positive effect on CWD. However, the relations of firm size and profitability on CWD are insignificant. This suggests that the supervision of blockholders and creditors can effectively improve the transparency of CWD. |
| 關鍵字 | accountability;legitimacy theory;stakeholder theory;water-sensitive industry |
| 語言 | en_US |
| ISSN | 2071-1050 |
| 期刊性質 | 國外 |
| 收錄於 | SSCI |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 是 |
| 國別 | CHE |
| 公開徵稿 | |
| 出版型式 | ,電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/118302 ) |