A Study of Environmental Accounting Information Disclosure on Corporate Website with shareholder primacy

in International Symposium (oral presentation paper), 國際研討會(全文口頭發表)
標題A Study of Environmental Accounting Information Disclosure on Corporate Website with shareholder primacy
出版類型國際研討會(全文口頭發表)
出版年度2014
AuthorsWen-Hsi Lydia Hsu, 許文西, & Shu-Hui Yang 楊淑惠
會議名稱2014年國際ERP學術及實務研討會
出版日期Mar 29 2014 12:0
會議地點南台科技大學
其他編號0000
中文摘要

The purpose of the research is to probe into the relationship between information disclosure of Green Accounting in web and stakeholders in Taiwan listed companies of Information Technology industry at stock exchange market using the data during 2010 to 2012 as the research sample.According to Freeman, 1984, The stakeholders are divided into three categories, ownership , economic dependence, social interest . Use to PLS statistical analysis,According to the research,rely on the economic of stakeholders and environmental information disclosure website is significant. With the company holds social interests in the stakeholders and environmental information disclosure website is significant. Ownership by stakeholders and environmental information disclosure website is non-significant.

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