메뉴 건너뛰기




Volumn 37, Issue 3, 2005, Pages 339-350

A note on comparative language interrogation for content analysis: The example of English vs. German

Author keywords

[No Author keywords available]

Indexed keywords


EID: 25844448201     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.bar.2005.04.005     Document Type: Article
Times cited : (27)

References (22)
  • 1
    • 3042806687 scopus 로고    scopus 로고
    • A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies
    • C.A. Adams N. Kuasirikun A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies European Accounting Review 9 1 2000 53-80
    • (2000) European Accounting Review , vol.9 , Issue.1 , pp. 53-80
    • Adams, C.A.1    Kuasirikun, N.2
  • 2
    • 25844521441 scopus 로고    scopus 로고
    • The development of corporate web-sites and implications for ethical, social and environmental reporting through these media
    • Edinburgh: Institute of Chartered Accountants in Scotland research report
    • Adams, C.A., Frost, G., 2004. The development of corporate web-sites and implications for ethical, social and environmental reporting through these media. Edinburgh: Institute of Chartered Accountants in Scotland research report.
    • (2004)
    • Adams, C.A.1    Frost, G.2
  • 3
    • 0032020418 scopus 로고    scopus 로고
    • Corporate social reporting practices in Western Europe: Legitimising corporate behaviour?
    • C.A. Adams W-Y. Hill C.B. Roberts Corporate social reporting practices in Western Europe: Legitimising corporate behaviour? British Accounting Review 30 1 1998 1-21
    • (1998) British Accounting Review , vol.30 , Issue.1 , pp. 1-21
    • Adams, C.A.1    Hill, W.-Y.2    Roberts, C.B.3
  • 4
    • 84986172636 scopus 로고    scopus 로고
    • Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge
    • N. Buhr Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge Accounting, Auditing and Accountability Journal 11 2 1998 163-190
    • (1998) Accounting, Auditing and Accountability Journal , vol.11 , Issue.2 , pp. 163-190
    • Buhr, N.1
  • 5
    • 1642560574 scopus 로고    scopus 로고
    • A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - A research note
    • D.J. Campbell A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - a research note British Accounting Review 36 1 2004 107-117
    • (2004) British Accounting Review , vol.36 , Issue.1 , pp. 107-117
    • Campbell, D.J.1
  • 6
    • 0344972175 scopus 로고    scopus 로고
    • Firms' disclosure reactions to major social incidents: Australian evidence
    • C. Deegan M. Rankin P. Voght Firms' disclosure reactions to major social incidents: Australian evidence Accounting Forum 24 1 2000 101-130
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 101-130
    • Deegan, C.1    Rankin, M.2    Voght, P.3
  • 7
    • 0037212779 scopus 로고    scopus 로고
    • Interpretation of uncertainty expressions: A cross-national study
    • T.S. Doupnik M. Richter Interpretation of uncertainty expressions: A cross-national study Accounting Organizations and Society 28 1 2002 15-35
    • (2002) Accounting Organizations and Society , vol.28 , Issue.1 , pp. 15-35
    • Doupnik, T.S.1    Richter, M.2
  • 8
    • 25844483587 scopus 로고
    • Social Responsibility Disclosure Surveys
    • Ernst and Ernst Ernst and Ernst, Cleveland, OH
    • Ernst and Ernst, (1972-1978). Social Responsibility Disclosure Surveys, Ernst and Ernst, Cleveland, OH.
    • (1972)
  • 9
    • 84986064532 scopus 로고    scopus 로고
    • Language, translation and the problem of international accounting communication
    • L. Evans Language, translation and the problem of international accounting communication Accounting, Auditing and Accountability Journal 7 2 2004 210-248
    • (2004) Accounting, Auditing and Accountability Journal , vol.7 , Issue.2 , pp. 210-248
    • Evans, L.1
  • 10
    • 0019897437 scopus 로고
    • Pollution disclosures, pollution performance and economic performance
    • M. Freedman B. Jaggi Pollution disclosures, pollution performance and economic performance Omega 10 1 1982 167-176
    • (1982) Omega , vol.10 , Issue.1 , pp. 167-176
    • Freedman, M.1    Jaggi, B.2
  • 11
    • 33750008095 scopus 로고    scopus 로고
    • Bridging the GAAP: The changing attitude of German Managers towards Anglo-American Accounting and accounting harmonization
    • M. Glaum Bridging the GAAP: The changing attitude of German Managers towards Anglo-American Accounting and accounting harmonization Journal of International Financial Management and Accounting 11 1 2000 23-47
    • (2000) Journal of International Financial Management and Accounting , vol.11 , Issue.1 , pp. 23-47
    • Glaum, M.1
  • 12
    • 0004035264 scopus 로고    scopus 로고
    • Accounting and Accountability: Changes and challenges in corporate social and environmental reporting
    • London: Prentice Hall
    • R.H. Gray D. Owen C. Adams Accounting and Accountability: Changes and challenges in corporate social and environmental reporting 1996 Prentice Hall London
    • (1996)
    • Gray, R.H.1    Owen, D.2    Adams, C.3
  • 14
    • 25844444462 scopus 로고    scopus 로고
    • Corporate environmental disclosure and reporting developments in Europe
    • C. Hibbitt D.J. Collison Corporate environmental disclosure and reporting developments in Europe Social and Environmental Accounting Journal 24 1 2004 1-10
    • (2004) Social and Environmental Accounting Journal , vol.24 , Issue.1 , pp. 1-10
    • Hibbitt, C.1    Collison, D.J.2
  • 15
    • 0000195587 scopus 로고
    • Corporate social reporting; eight decades of development at US steel
    • R.H. Hogner Corporate social reporting; eight decades of development at US steel Research in Corporate Performance and Policy 4 1982 243-250
    • (1982) Research in Corporate Performance and Policy , vol.4 , pp. 243-250
    • Hogner, R.H.1
  • 16
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • R.W. Ingram K.B. Frazier Environmental performance and corporate disclosure Journal of Accounting Research 18 2 1980 623-662
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 623-662
    • Ingram, R.W.1    Frazier, K.B.2
  • 17
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosure content analysis
    • M. Milne R. Adler Exploring the reliability of social and environmental disclosure content analysis Accounting, Auditing and Accountability Journal 12 1 1999 237-256
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.1 , pp. 237-256
    • Milne, M.1    Adler, R.2
  • 18
    • 84986132989 scopus 로고    scopus 로고
    • Environmental disclosures in the annual report. Extending the applicability and predictive power of legitimacy theory
    • G. O'Donovan Environmental disclosures in the annual report. Extending the applicability and predictive power of legitimacy theory Accounting, Auditing and Accountability Journal 15 3 2002 344-371
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.3 , pp. 344-371
    • O'Donovan, G.1
  • 19
    • 0002797957 scopus 로고
    • Environmental disclosures: A note on reporting practices in mainland Europe
    • C.B. Roberts Environmental disclosures: A note on reporting practices in mainland Europe Accounting, Auditing and Accountability Journal 4 3 1991 62-71
    • (1991) Accounting, Auditing and Accountability Journal , vol.4 , Issue.3 , pp. 62-71
    • Roberts, C.B.1
  • 20
    • 84978565330 scopus 로고
    • An assessment of the relationship between US corporate environmental performance and disclosure
    • J.W. Rockness An assessment of the relationship between US corporate environmental performance and disclosure Journal of Business Finance and Accounting 12 3 1985 339-355
    • (1985) Journal of Business Finance and Accounting , vol.12 , Issue.3 , pp. 339-355
    • Rockness, J.W.1
  • 21
    • 84986132981 scopus 로고    scopus 로고
    • Methodological issues-reflections on quantification in corporate social reporting content analysis
    • J. Unerman Methodological issues-reflections on quantification in corporate social reporting content analysis Accounting, Auditing and Accountability Journal 13 5 2000 667-681
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 667-681
    • Unerman, J.1
  • 22
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • J.W. Wiseman An evaluation of environmental disclosures made in corporate annual reports Accounting Organizations and Society 7 1 1982 53-63
    • (1982) Accounting Organizations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.