教師資料查詢 | 類別: 期刊論文 | 教師: 郭樂平 Kuo, Lopin (瀏覽個人網頁)

標題:The Drivers of Corporate Water Disclosure in Enhancing Information Transparency
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
語言英文(美國)
ISSN2071-1050
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別瑞士
公開徵稿
出版型式,電子版
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