A Study of Corporate Governance  Corporate Social Performance  and Environmental Information Disclosure

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Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/10996

Title:	A Study of Corporate Governance Corporate Social Performance and Environmental Information Disclosure
Authors:	Guan- Hong Chen
Contributors:	Department of Accounting and Information Systems
Keywords:	Corporate Governance;Corporate Social Performance;Environmental Information Disclosure;Agency theory;Stewardship theory
Date:	2010
Issue Date:	2010-11-11 03:19:42 (UTC+0)
Publisher:	Asia University
Abstract:	Based on agency theory and stewardship theory, this research explores the relationship between corporate governance and corporate social performance. Furthermore, we also test the difference of environmental information disclosure among Taiwanese companies. Binary Logistic regression and t-test analysis are used to test our hypotheses. The empirical results indicate that when companies have more institutional ownership, stock ownership by directors and supervisors, and external independent directors’ seats; they are more likely to have corporate social performance. In addition, companies that have more the deviation between control rights and cash-flow rights of control stockholders are likely to encounter less corporate social performance. Finally, the results also show that the better corporate social performance, the more transparency of environmental information disclosure is.
Appears in Collections:	[Department of Accounting and Information Systems] Theses & dissertations

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