影響國防透明化因素之實證研究：訊息管理觀點

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Title:	影響國防透明化因素之實證研究：訊息管理觀點
Authors:	汪進揚劉上銘
Contributors:	會計系
Keywords:	透明化民主軍事威脅國防報告書
Date:	2010-09
Issue Date:	2010-12-23 14:14:28 (UTC+8)
Abstract:	本研究之主要目的在於探討影響國防透明化之因素，研究中以159個國家為樣本，以國防報告書「發布與否」與「字數」作為國防透明化意願之衡量。經採用Logistic與Tobit迴歸模式進行實證，研究結果指出，在控制其他影響因素下，民主程度與國防透明化意願成正向關係，顯示民主程度較高國家有較高國防透明化之意願；而軍事威脅與國防透明化意願呈負向關係，顯示面臨較大軍事威脅之國家較不願意透明化國防活動。 This study aims to examine the determinants of defense transparency. To address this issue, 159 countries are used as our sample and two proxies are employed to measure the transparency: a dichotomized variable indicating whether or not the defense report is published and a continuous variable measuring number of words used in the defense report. Using Logistic and Tobit regression models, our results show that democracy is positively associated with the defense transparency, indicating that countries with a higher level of democracy are more willing to release their defense information. However, military threat is negatively related to the transparency, showing that military threat discourages countries to make their defense activities public.
Relation:	永續發展與管理策略 2卷2期 P.1-21
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

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