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 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 )

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