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    ASIA unversity > 管理學院 > 財務金融學系 > 會議論文 >  Item 310904400/63753


    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/63753


    Title: 公司治理機制與環境資訊揭露間關聯之研究 A Study of the Association between Corporate Goverance Mechanisms and Environmental Information Disclosure
    Authors: 歐陽豪;方維慶
    Contributors: 崑山科技大學 企業管理所
    Keywords: 環境資訊揭露,公司治理;Environmental Information Disclosure, Corporate Governance
    Date: 2013
    Issue Date: 2013-08-07 01:33:32 (UTC+0)
    Publisher: 崑山科技大學 企業管理所
    Abstract: 本研究以2003年至2011年國內9,707家上市櫃公司為研究樣本,探討股東會年報中有關環境資訊揭露
    的內容。實證結果發現:『是否為環境敏感性產業』、『通過ISO14000認證』、『公司年齡』、『公司規模』、
    『員工人數』、『董事會規模』及『獨立董事比率』對『環境資訊揭露總分』,『自願性環境資訊揭露』及
    『強制性環境資訊揭露』均為顯著正向影響;『董事長兼任總經理』對環境資訊揭露、自願性環境資訊揭露
    均為顯著負向影響,『杜賓Q』對強制性環境資訊揭露為顯著負影響;環境敏感性產業增強『董事會規模與環
    境資訊揭露』間的正向關係,減弱『獨立董事比率與環境資訊揭露』間的正向關係,減弱『董事長兼任總經
    理與環境資訊揭露』間的負向關係,甚至改變兩者間的關係。

    This study adpot 9,707 listed companies, during 2003 to 2011, as samples to explore the contents of the relevant
    environmental information disclosure in the annual reports. Empirical results show that whether the industry belongs
    to sensitivite environment, company pass ISO14000 certification, company age, firm size, the number of employees,
    board size and independent director ratio have significantly positve impact on environment disclosure, voluntary
    environmental information disclosure and mandatory environmental information disclosure. Chairman is also CEO
    has significantly negative impact on environmental information disclosure, voluntary and mandatory environmental
    information disclosure. Tobin’s Q has significantly negative impact on mandatory environmental information
    disclosure. However, the industry belongs to sensitivite environment enhance the positive relationship between board
    size and environmental disclosure, weaken the postive relationship between independent director ratio and
    environmental disclosure, and weaken the negative relationship between chairman is also CEO and environmental
    disclosure.
    Relation: 2013中部學術財金研討會 論文發表
    Appears in Collections:[財務金融學系] 會議論文

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