關鍵字查詢 | 類別:期刊論文 | | 關鍵字:The Drivers of Corporate Water Disclosure in Enhancing Information Transparency

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序號 學年期 教師動態
1 108/1 會計系 郭樂平 教授 期刊論文 發佈 The Drivers of Corporate Water Disclosure in Enhancing Information Transparency , [108-1] :The Drivers of Corporate Water Disclosure in Enhancing Information Transparency期刊論文The Drivers of Corporate Water Disclosure in Enhancing Information TransparencyHui-Cheng Yu; Lopin Kuo(郭樂平); Beiling Maaccountability;legitimacy theory;stakeholder theory;water-sensitive industrySustainability 12(1), 385(14 pages)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
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