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• Main Authors: Yi-Chuan Wang, 汪怡娟
• Other Authors: Lin-Fen Lin
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/33408324696765156651

碩士 === 國立成功大學 === 會計學系碩博士班 === 91 === This study examines some determinants of corporate decision on environmental disclosure and the quality of disclosure in Taiwan corporations. We use 5 high-polluted industries including 107 corporations listed Taiwan Stock Exchange corporation and OTC. Six explanatory factors with respect to environmental disclosure are extracted: company size、financial performance、strength of consumer relations、dependence on debt、dependence on the capital market and type of industry. Using Logit and OLS analysis to examine these determinants, the empirical results indicate that company size(net sales as proxy variable)、financial performance and strength of consumer relations have a significant positive influence on the environmental disclosure and quality of disclosure.