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Journal of Business Ethics

Erschienen in:

01.06.2015

Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory

verfasst von: Tzu-Kuan Chiu, Yi-Hsin Wang

Erschienen in: Journal of Business Ethics | Ausgabe 2/2015

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Abstract

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 2 years 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.

Vorheriger Artikel Board Openness During an Economic Crisis

Nächster Artikel Political Connection, Ownership Structure, and Corporate Philanthropy in China: A Strategic-Political Perspective

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Titel: Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory
verfasst von: Tzu-Kuan Chiu
Yi-Hsin Wang
Publikationsdatum: 01.06.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 2/2015
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-014-2160-5

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