caa a22 4500 60548614X CHVBK 20210128100444.0 cr unu---uuuuu 210128e20150601xx s 000 0 eng 10.1007/s10551-014-2160-5 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2160-5 Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory [Elektronische Daten] [Tzu-Kuan Chiu, Yi-Hsin Wang] 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. Springer Science+Business Media Dordrecht, 2014 Social reporting nationallicence Disclosure quality nationallicence Stakeholder theory nationallicence Supply chain nationallicence Taiwan nationallicence Chiu Tzu-Kuan Shanghai Advanced Institute of Finance, Shanghai Jiao Tong University, Shanghai, China aut Wang Yi-Hsin Department of Accountancy, National Taipei University, San Shia, New Taipei City, Taiwan aut Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 379-398 0167-4544 129:2<379 2015 129 10551 https://doi.org/10.1007/s10551-014-2160-5 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2160-5 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Chiu Tzu-Kuan Shanghai Advanced Institute of Finance, Shanghai Jiao Tong University, Shanghai, China aut NATIONALLICENCE 700 1- Wang Yi-Hsin Department of Accountancy, National Taipei University, San Shia, New Taipei City, Taiwan aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 379-398 0167-4544 129:2<379 2015 129 10551