Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory
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| 024 | 7 | 0 | |a 10.1007/s10551-014-2160-5 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-014-2160-5 | ||
| 245 | 0 | 0 | |a Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory |h [Elektronische Daten] |c [Tzu-Kuan Chiu, Yi-Hsin Wang] |
| 520 | 3 | |a This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2years of data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that measures of stakeholder power, strategic posture, economic resources, firm size, and media visibility are related to social disclosure quality. This paper adds to the scarce evidence on social reporting in Taiwan and provides a useful method for evaluating disclosure quality. It also illustrates the impact of two dominant foreign stakeholder groups on social disclosures in Taiwan: (1) organizational buyers in the global supply chain and (2) listing and social rating agencies in international capital markets. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Social reporting |2 nationallicence | |
| 690 | 7 | |a Disclosure quality |2 nationallicence | |
| 690 | 7 | |a Stakeholder theory |2 nationallicence | |
| 690 | 7 | |a Supply chain |2 nationallicence | |
| 690 | 7 | |a Taiwan |2 nationallicence | |
| 700 | 1 | |a Chiu |D Tzu-Kuan |u Shanghai Advanced Institute of Finance, Shanghai Jiao Tong University, Shanghai, China |4 aut | |
| 700 | 1 | |a Wang |D Yi-Hsin |u Department of Accountancy, National Taipei University, San Shia, New Taipei City, Taiwan |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 129/2(2015-06-01), 379-398 |x 0167-4544 |q 129:2<379 |1 2015 |2 129 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-014-2160-5 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-014-2160-5 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Chiu |D Tzu-Kuan |u Shanghai Advanced Institute of Finance, Shanghai Jiao Tong University, Shanghai, China |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Wang |D Yi-Hsin |u Department of Accountancy, National Taipei University, San Shia, New Taipei City, Taiwan |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 129/2(2015-06-01), 379-398 |x 0167-4544 |q 129:2<379 |1 2015 |2 129 |o 10551 | ||