A Study of Environment Information Disclosure Behavior on Corporate Website

• Main Authors: Yi-Ju Chi, 紀怡如
• Other Authors: Ta-Chien Lee
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/86326239755734142815

碩士 === 靜宜大學 === 會計學系研究所 === 96 === The advent of Internet can provide convenience and timely and environmental protection becomes an essential issue for business operation model. Therefore, the environment information disclosure on the Internet is more and more important. When external increase environmental protection request, Information Technology (IT) industry should be emphasis this issue. This study use Logistic Regression Model to construct which factor will influence the environment information disclosure character on IT industry website. And then, use Multiple Regression Model to build which factor will influence the environment information disclosure intensity on IT industry website. Results suggest that internationalization and foreign investment stock holding ratio are positively associated with opportunity of the disclosure character. Foreign investment stock holding ratio is positively associated with disclosure intensity. In analyst, institutional percent, financial condition and corporate size do not present significance relationship. This result of study can offer a suggestion to authority should not only consider domestic situation but also foreign infectors while setting green accounting system to get a sound environment measures.