A Study of the Relationship among Transparency of Environmental Information  Return on Assets and Financing Index

ASIA unversity > 管理學院 > 會計與資訊學系 > 博碩士論文 > Item 310904400/10997

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://asiair.asia.edu.tw/ir/handle/310904400/10997

题名:	A Study of the Relationship among Transparency of Environmental Information Return on Assets and Financing Index
作者:	Yi- Ting Chao
贡献者:	Department of Accounting and Information Systems
关键词:	Transparency of Environmental Information;Corporate Corporateocial Responsibility;Returns on Assets;Taiwan Corporate Credit Risk Index;Returns on Stock
日期:	2010
上传时间:	2010-11-11 03:19:43 (UTC+0)
出版者:	Asia University
摘要:	The environment-protection has been the major issue all over the world. In order to prevent the negative influence; firms should pay close attention to their daily operation. First, this paper analyzes the actual state about transparency of environmental information in Taiwan listed companies from 2004 to 2008. Second, the difference transparency of environmental information between firms with better corporate social performance and firms with worse corporate social performance is examined. Finally, this study explores the relationship between transparency of environmental-protection and the financing indexes. Logistic regressions analysis and multiple-regression analysis are adopted to test the hypotheses. The empirical result shows when firms have better corporate social performance, they will have more transparency of environmental information. Furthermore, there is negative association between transparency of environmental information and the ranking of Taiwan Corporate Credit Risk Index, but does not achieve the statistic significantly level. Additionally, there is significant positively association between transparency of environmental information and returns on stock.
显示于类别:	[會計與資訊學系] 博碩士論文

文件中的档案:

档案	大小	格式	浏览次数
	0Kb	Unknown	803	检视/开启

在ASIAIR中所有的数据项都受到原著作权保护.

数据加载中.....