【導讀】表或撰寫的成果作品。本人完全意識到本聲明的法律后果由本人承擔。論文管理部門或機構送交論文的復印件和電子版，允許論文被查閱和借閱。印、縮印或掃描等復制手段保存和匯編本論文。由于經(jīng)濟的發(fā)展，企業(yè)總是遵循利益最大化原則，出現(xiàn)了許多違背道德的行為。鹿集團股份有限公司生產(chǎn)的三鹿牌嬰幼兒配方奶粉受到三聚氰胺污染。粉行業(yè)的“潛規(guī)則”問題，引起了一場奶粉行業(yè)的信任危機。類似問題在近些年來頻繁。的生活帶來了極大的危害，因此，廣大社會公眾要求提高企業(yè)社會責任的呼聲日益高漲，企業(yè)社會責任已成為不可回避的外部約束力量。形象，實現(xiàn)企業(yè)的可持續(xù)發(fā)展。營銷道德的判定標準················3. 2企業(yè)營銷過程中的道德問題及表現(xiàn)形態(tài)········4

　　

【正文】 1965 and Malaysian Accounting Standard Board (MASB) were namely the regulatory bodies to encourage panies to provide more information that required and to enhance understandability of the items disclose in notes to the accounts. In Malaysia, Haifa and Cooke, Husain et al. and Thompson suggested that the prehensiveness of disclosed information may closely associate with the conservativeness of accounting methods and full financial disclosure. Since many studies criticized on grading as weighted to the items disclosed Cooke and this study follow alternatively. This objective is based on assuming that there will be a biased towards all items disclosed. UN weighted scoring approach was preferred in study done by. The various features used in the literature, such as number of firms included in the sample, type of firm, listing status, firm39。s size, used as independent variables to explain correlation with dependent variables. As for the dependent variables concerned, the numbers of disclosure item are normally used. These have contributed to mixed results. 武漢科技大學城市學院專業(yè)論文 20 This study has constructed new dimension of transparency index. Therefore, the primary objective of the study is to see whether there is a relationship between level of transparency and firms39。 characteristics. In order to achieve purpose of this study a transparency index is developed. The items used in the development of transparency index were obtained from the financial statements of the panies. The significant of this transparency index is to be as an indication of the level of transparency in the ine statements of the panies. This index is also used as a dependent variable in determining firms ?characteristics that influence this index. Hence this study will help to identify areas which improve greater transparency of ine statements of listed panies. MATERIALS AND METHODS Model development: This study constructs a transparency index by considering the allinclusive concept of ine. Similarly, this study uses an index to measure transparency of the ine statements. According to the accounting requirements and regulations in Malaysia, the types of expenses to disclose are detailed in the Companies Act 1965 and relevant requirement of the accounting standards issued by MASB. Nevertheless, the quality of the ine statement could be judged specifically of items reported in the ine statements should be disclosed prehensively on the notes to the accounts. Construction of the transparency index was properly drawn up onto two stages. The first stage was the identification of total expenses as the total amount of selling and administration expenses, distribution expenses, other operating expenses and finance cost. Selection of these items were done after considering standardized items that were reported in the ine statement regardless of whether firms are manufacturing or nonmanufacturing. The definition of total expenses is shown below: Total Expenses (TE) = Selling and administration expenses + distribution expenses + other operating expenses + finance cost A major difficulty in determining the total expenses are cost of ambiguous nature of certain expense item disclosure. For example, depreciation expense is not clearly identified as to whether it is in the cost of goods sold, selling and administration expenses and many others. In addition, the cost of sales may also lead to bias for nonmanufacturing and trading panies, that is the service industries. 武漢科技大學城市學院專業(yè)論文 21 Therefore, the item cost of sales or cost of goods sold is excluded from the total expenses (the denominator of the index) figure. Admittedly, this is a major limitation of the ine statements transparency index but is unavoidable given the existing ine statement disclosures of the panies. In addition, excluding a cost of sales or cost of goods sold avoids the problems of double counting, as panies are required to disclose depreciation expenses. This method of determining total expenses is applied consistently through all the sample firms. As for the numerator of the index, the total expense disclosed (the numerator) represents the detailed expenses disclosed in the notes to the accounts. In the notes to the account, the most relevant note will be the notes regarding the calculation of profit or loss from operations. The detailed expense item will then be used in calculating the index. In addition to the note regarding profit or loss from operations, other expenses are disclosed elsewhere in the financial statements, for example staff costs, in order to avoid double counting specifically regarding directors remuneration. Details of the staff costs have to be examined and necessary adjustment will then be made. One difference relating to the determination of detailed expenses item disclosed is with regard to the adjustment for stock and debtors. These items are carefully examined to avoid double counting. The above procedure is used to construct the ine statement transparency index for all panies in the sample. Thus, this is totally different with other measurements of transparency index that are used in the study done by Thompson Corporate Transparency Index (CTI) that measured transparency by looking at the efficiency of process of information dissemination to public. All these variables are tested based on the hypothesis whether it is a significant factor to the level of ine statement transparency. Pauline and Mathews suggested that log transformed data should be applied for skewed data set, namely for total assets. Natural log was also applied in this study to the number of shareholders variable, The other reason why the variable are logged is to eliminate outliers that exist within the huge data range from the larger to smaller firm and number of shareholder size. 武漢科技大學城市學院專業(yè)論文 22 Multi co linearity problem is reduced between highly correlated variables by included only one of them in the equation. Once the first variable is included, the added explanatory power of the second variable will be minimal and its F