메뉴 건너뛰기




Volumn 29, Issue 1, 2005, Pages 27-47

Is private social, ethical and environmental reporting mythicizing or demythologizing reality?

Author keywords

Dialogic; Institutional investors; Private social, ethical and environmental (SEE) disclosure; Public SEE disclosure

Indexed keywords


EID: 17144417296     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2004.12.003     Document Type: Article
Times cited : (50)

References (39)
  • 2
    • 0346756774 scopus 로고
    • The effects of behavioural indicators on investor decisions: An exploratory study
    • D. Acland The effects of behavioural indicators on investor decisions: An exploratory study Accounting, Organizations and Society 1 2-3 1976 133 142
    • (1976) Accounting, Organizations and Society , vol.1 , Issue.2-3 , pp. 133-142
    • Acland, D.1
  • 3
    • 0000052638 scopus 로고
    • The impact of socio-economic accounting statements on the investment decision: An empirical study
    • A. Belkaoui The impact of socio-economic accounting statements on the investment decision: An empirical study Accounting, Organizations and Society 5 3 1980 263 283
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.3 , pp. 263-283
    • Belkaoui, A.1
  • 5
    • 0000325570 scopus 로고
    • A survey of the interest in social responsibility information by mutual funds
    • S.L. Buzby, and H. Falk A survey of the interest in social responsibility information by mutual funds Accounting, Organizations and Society 3 3/4 1978 191 201
    • (1978) Accounting, Organizations and Society , vol.3 , Issue.3-4 , pp. 191-201
    • Buzby, S.L.1    Falk, H.2
  • 6
    • 84986156531 scopus 로고    scopus 로고
    • The materiality of environmental information to users of environmental reports
    • C. Deegan, and M. Rankin The materiality of environmental information to users of environmental reports Accounting, Auditing & Accountability Journal 10 4 1997 562 583
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 562-583
    • Deegan, C.1    Rankin, M.2
  • 7
    • 84905276841 scopus 로고    scopus 로고
    • 30th anniversary ed. The Continuum International Publishing Group Inc. New York
    • P. Freire Pedagogy of the oppressed 30th anniversary ed. 2004 The Continuum International Publishing Group Inc. New York
    • (2004) Pedagogy of the Oppressed
    • Freire, P.1
  • 8
    • 0035709947 scopus 로고    scopus 로고
    • Socially responsible investment and corporate social and environmental reporting in the UK: An exploratory study
    • A.L. Friedman, and S. Miles Socially responsible investment and corporate social and environmental reporting in the UK: An exploratory study British Accounting Review 33 2001 523 548
    • (2001) British Accounting Review , vol.33 , pp. 523-548
    • Friedman, A.L.1    Miles, S.2
  • 12
    • 0001030206 scopus 로고    scopus 로고
    • Private disclosure and financial reporting
    • J.B. Holland Private disclosure and financial reporting Accounting and Business Research 28 4 1998 255 269
    • (1998) Accounting and Business Research , vol.28 , Issue.4 , pp. 255-269
    • Holland, J.B.1
  • 13
    • 0002933796 scopus 로고    scopus 로고
    • Private voluntary disclosure, financial intermediation and market efficiency
    • J.B. Holland Private voluntary disclosure, financial intermediation and market efficiency Journal of Business Finance & Accounting 25 January/March (142) 1998
    • (1998) Journal of Business Finance & Accounting , vol.25 , Issue.142 JANUARY-MARCH
    • Holland, J.B.1
  • 14
    • 0542445561 scopus 로고    scopus 로고
    • Influence and intervention by financial institutions in their investee companies
    • J.B. Holland Influence and intervention by financial institutions in their investee companies Corporate Governance: An International Review 6 4 1998 249 264
    • (1998) Corporate Governance: An International Review , vol.6 , Issue.4 , pp. 249-264
    • Holland, J.B.1
  • 15
    • 17144420218 scopus 로고    scopus 로고
    • Financial institutions, private acquisitions of corporate information, and fund management
    • J.B. Holland, and P. Doran Financial institutions, private acquisitions of corporate information, and fund management The European Journal of Finance 4 1998 129 155
    • (1998) The European Journal of Finance , vol.4 , pp. 129-155
    • Holland, J.B.1    Doran, P.2
  • 23
    • 0011295928 scopus 로고    scopus 로고
    • Narrative corporate social disclosures: How much of a difference do they make to investment decision-making?
    • M.J. Milne, and C.C.C. Chan Narrative corporate social disclosures: How much of a difference do they make to investment decision-making? British Accounting Review 31 1999 439 457
    • (1999) British Accounting Review , vol.31 , pp. 439-457
    • Milne, M.J.1    Chan, C.C.C.2
  • 26
    • 0012705351 scopus 로고    scopus 로고
    • Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting
    • D.L. Owen, T. Swift, and K. Hunt Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting Accounting Forum 25 3 2001 264 282
    • (2001) Accounting Forum , vol.25 , Issue.3 , pp. 264-282
    • Owen, D.L.1    Swift, T.2    Hunt, K.3
  • 27
    • 84986031911 scopus 로고    scopus 로고
    • Back to the drawing board: Revisiting grounded theory and the everyday accountant's and manager's reality
    • L.D. Parker, and B.H. Roffey Back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality Accounting, Auditing & Accountability Journal 10 2 1997 212 247
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.2 , pp. 212-247
    • Parker, L.D.1    Roffey, B.H.2
  • 28
    • 0041823816 scopus 로고    scopus 로고
    • Disclosure and corporate social and environmental performance: Competitiveness and enterprise in a broader social frame
    • J. Parkinson Disclosure and corporate social and environmental performance: Competitiveness and enterprise in a broader social frame Journal of Corporate Law Studies April 2003 3 39
    • (2003) Journal of Corporate Law Studies , Issue.APRIL , pp. 3-39
    • Parkinson, J.1
  • 29
    • 0034369869 scopus 로고    scopus 로고
    • A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform
    • J.F. Solomon, A. Solomon, S.D. Norton, and N.L. Joseph A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform British Accounting Review 32 4 2000 447 478
    • (2000) British Accounting Review , vol.32 , Issue.4 , pp. 447-478
    • Solomon, J.F.1    Solomon, A.2    Norton, S.D.3    Joseph, N.L.4
  • 30
    • 4043087962 scopus 로고    scopus 로고
    • Socially responsible investment in the UK: Drivers and current issues
    • J.F. Solomon, A. Solomon, and S.D. Norton Socially responsible investment in the UK: Drivers and current issues Journal of General Management 27 3 2002 1 13
    • (2002) Journal of General Management , vol.27 , Issue.3 , pp. 1-13
    • Solomon, J.F.1    Solomon, A.2    Norton, S.D.3
  • 37
    • 17144420939 scopus 로고    scopus 로고
    • Social and environmental reporting in the UK: A pedagogic evaluation
    • in press.
    • Thomson, I., & Bebbington, J. (2003). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting, in press.
    • (2003) Critical Perspectives on Accounting
    • Thomson, I.1    Bebbington, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.