Balancing act: how corporate accounting disclosures and social learning shape corporate image in Taiwan

Szu-Wei Yen and Tz-Li Wang
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Szu-Wei Yen: WuFeng University
Tz-Li Wang: Southern Taiwan University of Science and Technology

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 9, 351-361

Abstract: This research explores how Corporate Accounting Disclosure (CAD) affects the corporate reputation (CR) of publicly traded Taiwan companies, with special emphasis on the moderating influence of social learning (SL). While Corporate Accounting Disclosure and social learning serve as the independent and moderating variables, respectively, corporate reputation is the study's dependent variable. A sample of 125 companies, listed on the Taiwan Stock Exchange Corporation (TWSE), was selected for this study. Our findings suggest that Corporate Accounting Disclosure positively correlates with corporate reputation, as does social learning. Interestingly, the anticipated moderating effect of Social Learning on the association between Corporate Accounting Disclosure and Corporate Reputation was not observed. Future research endeavors may delve deeper into the underlying reasons for this phenomenon by adopting a multifaceted approach of longitudinal studies and cross-cultural analysis. The study also offers in-depth discussions of its findings and clearly outlines its theoretical and practical implications. It concludes by offering recommendations and charting potential avenues for subsequent research. Key Words:Social Learning Theory, Corporate Reputation, Corporate Accounting Disclosure, Social Learning, Taiwan Stock Exchange Corporation (TWSE)

Date: 2023
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