메뉴 건너뛰기




Volumn 79, Issue 3, 2008, Pages 345-360

Social reporting by companies listed on the alternative investment market

Author keywords

Corporate reputation; Small and medium sized companies; Social reporting; Stakeholder pressure

Indexed keywords


EID: 42149129434     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-007-9402-8     Document Type: Article
Times cited : (52)

References (67)
  • 1
    • 15844406324 scopus 로고
    • Preparers' Attitudes to Financial Reporting in Less Developed Countries with Moderately Sophisticated Capital Markets: The Case of Jordan
    • 2
    • Abu-Nassar M., Rutherford B. A. (1995), Preparers' Attitudes to Financial Reporting in Less Developed Countries with Moderately Sophisticated Capital Markets: The Case of Jordan, International Journal of Accounting 30(2):129-139
    • (1995) International Journal of Accounting , vol.30 , pp. 129-139
    • Abu-Nassar, M.1    Rutherford, B.A.2
  • 3
    • 84971194579 scopus 로고
    • Business Involvement in Campaign Finance: Factors Influencing the Decision to Form a Corporate PAC
    • 2
    • Andres G. J. (1985), Business Involvement in Campaign Finance: Factors influencing the Decision to form a corporate PAC PS: Political Science 18(2):213-220
    • (1985) PS: Political Science , vol.18 , pp. 213-220
    • Andres, G.J.1
  • 4
    • 0000280749 scopus 로고
    • An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability
    • 2
    • Aupperle K. E., Carroll A. B., Hatfield J. D. (1985), An Empirical Examination of The Relationship between Corporate Social Responsibility and Profitability Academy of management Journal, 28(2):446-463
    • (1985) Academy of Management Journal , vol.28 , pp. 446-463
    • Aupperle, K.E.1    Carroll, A.B.2    Hatfield, J.D.3
  • 6
    • 0034340136 scopus 로고    scopus 로고
    • Why Companies Go Green: A Model of Ecological Responsiveness
    • 4
    • Bansal P., Roth K. (2000), Why Companies Go Green: A Model of Ecological Responsiveness Academy of Management Journal, 43(4):717-736
    • (2000) Academy of Management Journal , vol.43 , pp. 717-736
    • Bansal, P.1    Roth, K.2
  • 7
    • 0000483163 scopus 로고
    • Organizational Culture: Can It be a Source of Sustained Competitive Advantage?
    • Barney J. B. (1986), Organizational Culture: Can it be a Source of Sustained Competitive Advantage? Academy of Management Review 11: 656-665
    • (1986) Academy of Management Review , vol.11 , pp. 656-665
    • Barney, J.B.1
  • 8
    • 37149005683 scopus 로고
    • Investment Banking, Reputation and Underpricing of Initial Public Offerings
    • Beatty R., Ritter J. (1986), Investment Banking, Reputation and Underpricing of Initial Public Offerings. Journal of Financial Economics 15: 213-232
    • (1986) Journal of Financial Economics , vol.15 , pp. 213-232
    • Beatty, R.1    Ritter, J.2
  • 9
    • 26444549323 scopus 로고    scopus 로고
    • Corporate Reputation and Philanthropy: An Empirical Analysis
    • 1
    • Brammer S., Millington A. (2005), Corporate Reputation and Philanthropy: An Empirical Analysis. Journal of Business Ethics 61(1): 29-44
    • (2005) Journal of Business Ethics , vol.61 , pp. 29-44
    • Brammer, S.1    Millington, A.2
  • 10
    • 35648967592 scopus 로고    scopus 로고
    • Corporate Reputation and an Insurance Motivation for Corporate Social Investment
    • Winter
    • Brammer S., Pavelin S. (2005), Corporate Reputation and an Insurance Motivation for Corporate Social Investment. Journal of Corporate Citizenship, 20(Winter):39-51
    • (2005) Journal of Corporate Citizenship , vol.20 , pp. 39-51
    • Brammer, S.1    Pavelin, S.2
  • 14
    • 84997967326 scopus 로고    scopus 로고
    • Explosive International Growth and Problems of Success amongst Small to Medium-sized Firms
    • 1
    • Chetty S., Campbell-Hunt C. (2003), Explosive International Growth and Problems of Success amongst Small to Medium-sized Firms, International Small Business Journal 21(1):5-27
    • (2003) International Small Business Journal , vol.21 , pp. 5-27
    • Chetty, S.1    Campbell-Hunt, C.2
  • 15
    • 0000253358 scopus 로고
    • Voluntary Financial Disclosure by Mexican Corporations
    • 3
    • Chow C. W., Wong-Boren A. (1987), Voluntary Financial Disclosure by Mexican Corporations, Accounting Review 62(3):33-42
    • (1987) Accounting Review , vol.62 , pp. 33-42
    • Chow, C.W.1    Wong-Boren, A.2
  • 16
    • 84986082924 scopus 로고    scopus 로고
    • An Examination of Social and Environmental Reporting Strategies
    • 5
    • Cormier D., Gordon I. M. (2001), An examination of social and environmental reporting strategies, Accounting, Auditing and Accountability 14(5):587-617
    • (2001) Accounting, Auditing and Accountability , vol.14 , pp. 587-617
    • Cormier, D.1    Gordon, I.M.2
  • 17
    • 0000962356 scopus 로고
    • The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-Based Analysis
    • 2
    • Cowen S. S., Ferreri L. B., Parker L. D. (1987), The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology And Frequency-Based Analysis, Accounting, Organization, and Society 12(2):111-122
    • (1987) Accounting, Organization, and Society , vol.12 , pp. 111-122
    • Cowen, S.S.1    Ferreri, L.B.2    Parker, L.D.3
  • 21
    • 0002696674 scopus 로고
    • Corporate Social Accounting for the Physical Environmental - A Critical Review and Implementation Proposal
    • 1
    • Dierkes M., Preston L. E. (1977), Corporate Social Accounting for the Physical Environmental - a critical review and implementation proposal, Accounting, Organizations and Society 2(1):3-22
    • (1977) Accounting, Organizations and Society , vol.2 , pp. 3-22
    • Dierkes, M.1    Preston, L.E.2
  • 22
    • 0005921185 scopus 로고
    • Improving the Quality of Corporate Financial Disclosure
    • Dhaliwal D. S. (1980), Improving the Quality of Corporate Financial Disclosure, Accounting and Business Research, Autumn 10:385-390
    • (1980) Accounting and Business Research, Autumn , vol.10 , pp. 385-390
    • Dhaliwal, D.S.1
  • 23
    • 0000993641 scopus 로고
    • Keeping an Eye on the Mirror: Image and Identity in Organizational Adaptation
    • Dutton J. E., Dukerich J. M. (1991), Keeping an Eye on the Mirror: Image and Identity in Organizational Adaptation Academy of Management Journal 34: 517-554
    • (1991) Academy of Management Journal , vol.34 , pp. 517-554
    • Dutton, J.E.1    Dukerich, J.M.2
  • 27
    • 0000539567 scopus 로고
    • Whats in a Name. Reputation Building and Corporate Strategy
    • 2
    • Fombrun C. J., Shanley M. (1990), Whats in a name. Reputation Building and Corporate Strategy, Academy of Management Journal 33(2):213-232
    • (1990) Academy of Management Journal , vol.33 , pp. 213-232
    • Fombrun, C.J.1    Shanley, M.2
  • 28
    • 80053062389 scopus 로고
    • Reputation: Realizing value from the corporate image
    • Oct 01
    • Fombrun, C. J.: (1995), 'Reputation: Realizing Value from the Corporate Image', Harvard Business School Press Books, Oct 01
    • (1995) Harvard Business School Press Books
    • Fombrun, C.J.1
  • 29
    • 26844435794 scopus 로고    scopus 로고
    • The Relationship between Community Investments and Shareholder Wealth
    • 4
    • Godfrey P. (2005), The Relationship between Community Investments and Shareholder Wealth, Academy of Management Review 30(4):777-98
    • (2005) Academy of Management Review , vol.30 , pp. 777-98
    • Godfrey, P.1
  • 31
    • 0000777367 scopus 로고    scopus 로고
    • Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension
    • Gray R., Javad M., Power D. M., Sinclair D. (2001), Social and Environmental Disclosure and Corporate Characteristics: A research note and extension, Journal of Business Finance and Accounting, 28:327-356
    • (2001) Journal of Business Finance and Accounting , vol.28 , pp. 327-356
    • Gray, R.1    Javad, M.2    Power, D.M.3    Sinclair, D.4
  • 32
    • 0032159339 scopus 로고    scopus 로고
    • The Effect of Store Name, Brand Name and Price Discounts on Consumers Evaluations and Purchase Intentions
    • 3
    • Grewal D., Krishnan R., Baker J., Borin N. (1998), The effect of store name, brand name and price discounts on consumers evaluations and purchase intentions, Journal of Retailing 74(3):331-352
    • (1998) Journal of Retailing , vol.74 , pp. 331-352
    • Grewal, D.1    Krishnan, R.2    Baker, J.3    Borin, N.4
  • 35
    • 33646580097 scopus 로고    scopus 로고
    • Alliance Partner Reputation as a Signal to the Market: Evidence from Bank Loan Alliances
    • Winter
    • Houston M. (2003), Alliance Partner Reputation as a Signal to the Market: Evidence from Bank Loan Alliances, Corporate Reputation Review 5(Winter):330-342
    • (2003) Corporate Reputation Review , vol.5 , pp. 330-342
    • Houston, M.1
  • 38
    • 84976558231 scopus 로고    scopus 로고
    • Corporate Reputation: An Eight-Country Analysis
    • 2
    • Kitchen P. J., Laurence A. (2003), Corporate reputation: an eight-country analysis Corporate Reputation Review 6(2):103-117
    • (2003) Corporate Reputation Review , vol.6 , pp. 103-117
    • Kitchen, P.J.1    Laurence, A.2
  • 39
    • 21344483941 scopus 로고
    • Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
    • 2
    • Lang M., Lundholm R. (1993), Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures, Journal of Accounting Research 31(2):246-271
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 41
    • 26444576352 scopus 로고    scopus 로고
    • Best and Worst Corporate Reputations - Nominations by the General Public
    • MacMillan K., Money K., Money A. H., Downing S. (2005), Best Practice and Worst Corporate Reputations - Nominations by the General Public, Corporate Reputation Review 4:374-384
    • (2002) Corporate Reputation Review , vol.4 , pp. 374-384
    • Money, K.1    Money, A.H.2    Downing, S.3
  • 45
    • 84986079220 scopus 로고    scopus 로고
    • Securing Organizational Legitimiacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures
    • 3
    • Milne M. J., Patten D. M. (2002), Securing Organizational Legitimiacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures, Accounting, Auditing and Accountability Journal 15((3):372-405
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 372-405
    • Milne, M.J.1    Patten, D.M.2
  • 46
    • 59749086779 scopus 로고
    • An attributional approach to measuring corporate social performance
    • Paper presented San Diego
    • Moussavi, F. and D. Evans: 1986, 'An Attributional Approach to Measuring Corporate Social Performance', Paper presented at the Academy of Management meeting, San Diego
    • (1986) Academy of Management Meeting
    • Moussavi, F.1    Evans, D.2
  • 47
    • 48549110620 scopus 로고
    • Corporate Financing and Investment Decisions when Firms Have Information Investors Do Not Have
    • Myers S., Majluf N. (1984), Corporate Financing and Investment Decisions when Firms Have Information Investors Do Not Have, Journal of Financial Economics 13:198-221
    • (1984) Journal of Financial Economics , vol.13 , pp. 198-221
    • Myers, S.1    Majluf, N.2
  • 48
    • 0012282962 scopus 로고    scopus 로고
    • The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe
    • 4
    • Owusu-Ansah S. (1998), The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe, International Journal of Accounting, Index 33(4):605-632
    • (1998) International Journal of Accounting, Index , vol.33 , pp. 605-632
    • Owusu-Ansah, S.1
  • 50
    • 0037256554 scopus 로고    scopus 로고
    • UK Environmental Policy and the Small Firm: Broadening the Focus
    • 1
    • Revell A., Rutherfoord R. (2003), UK Environmental Policy and the Small Firm: Broadening the Focus, Business Strategy and The Environment 12(1):26-35
    • (2003) Business Strategy and the Environment , vol.12 , pp. 26-35
    • Revell, A.1    Rutherfoord, R.2
  • 52
    • 2942605162 scopus 로고    scopus 로고
    • Empirical Analysis of the Relationship between Corporate Reputation and Financial Performance: A Survey of the Literature
    • 2
    • Sabate J., Puente E. (2003), Empirical Analysis of the Relationship between Corporate Reputation and Financial Performance: A Survey of the Literature, Corporate Reputation Review 6(2):161-178
    • (2003) Corporate Reputation Review , vol.6 , pp. 161-178
    • Sabate, J.1    Puente, E.2
  • 53
    • 0032359234 scopus 로고    scopus 로고
    • Corporate Disclosure Quality and the Cost of Debt
    • 4
    • Sengupta P. (1998), Corporate Disclosure Quality and the Cost of Debt, The Accounting Review 73(4):459-474
    • (1998) The Accounting Review , vol.73 , pp. 459-474
    • Sengupta, P.1
  • 54
    • 0000952826 scopus 로고
    • Premiums for High-Quality Products as Returns to Reputations
    • Shapiro C. (1983), Premiums for high-quality products as returns to reputations, Quarterly Journal of Economics 98: 659-681
    • (1983) Quarterly Journal of Economics , vol.98 , pp. 659-681
    • Shapiro, C.1
  • 55
    • 84935412791 scopus 로고
    • The Social Control of Impersonal Trust
    • Shapiro S. P. (1987), The Social Control of Impersonal Trust, American Journal of Sociology 93:623-658
    • (1987) American Journal of Sociology , vol.93 , pp. 623-658
    • Shapiro, S.P.1
  • 57
    • 33749820409 scopus 로고    scopus 로고
    • Institutional and social investors find common ground
    • Fall
    • Smith, T.: 2005, 'Institutional and Social Investors Find Common Ground', The Journal of Investing, Fall, 57-65
    • (2005) The Journal of Investing , pp. 57-65
    • Smith, T.1
  • 58
    • 0141558959 scopus 로고    scopus 로고
    • Measuring Corporate Performance by Building on the Stakeholders Model of Business Ethics
    • Sigy M. J. (2002), Measuring Corporate Performance by Building on the Stakeholders Model of Business Ethics, Journal of Business Ethics 35:143-162
    • (2002) Journal of Business Ethics , vol.35 , pp. 143-162
    • Sigy, M.J.1
  • 60
    • 21844442887 scopus 로고
    • Managing Legitimacy: Strategic and Institutional Approaches
    • Suchman M. C. (1995), Managing Legitimacy: Strategic and Institutional Approaches, Academy of Management Review 20:571-610
    • (1995) Academy of Management Review , vol.20 , pp. 571-610
    • Suchman, M.C.1
  • 62
    • 84963196857 scopus 로고
    • The Diagnosis and Resolution of Emerging Issues in Corporate Disclosure Practices
    • 78
    • Wallace R. S. O., Cooke T. E. (1990), The Diagnosis and Resolution of Emerging Issues in Corporate Disclosure Practices, Accounting & Business Research 20(78):143-152
    • (1990) Accounting & Business Research , vol.20 , pp. 143-152
    • Wallace, R.S.O.1    Cooke, T.E.2
  • 63
    • 0000103080 scopus 로고
    • Firm-Specific Determinants of the Comprehensiveness of Stock Mandatory Disclosure in the Annual Reports of Firms Listed on the Stock Exchange of Hong Kong
    • Wallace R., Naser K. (1995), Firm-Specific Determinants of the Comprehensiveness of Stock Mandatory Disclosure in The Annual Reports of Firms Listed on The Stock Exchange of Hong Kong, Journal of Accounting and Public Policy 14:311-368
    • (1995) Journal of Accounting and Public Policy , vol.14 , pp. 311-368
    • Wallace, R.1    Naser, K.2
  • 64
    • 84976922954 scopus 로고
    • The Relationship between Nintense Media Exposure and Change in Corporate Reputation
    • Wartick S. L. (1992), The Relationship between Nintense Media Exposure and Change in Corporate Reputation, Business and Society 31: 33-49
    • (1992) Business and Society , vol.31 , pp. 33-49
    • Wartick, S.L.1
  • 65
    • 84989026819 scopus 로고
    • Reputation and Corporate Strategy: A Review of Recent Theory and Applications
    • Weigelt K., Carmerer C. (1988), Reputation and Corporate Strategy: A Review of Recent Theory and Applications, Strategic Management Journal 9:443-454
    • (1988) Strategic Management Journal , vol.9 , pp. 443-454
    • Weigelt, K.1    Carmerer, C.2
  • 66
    • 0141505284 scopus 로고    scopus 로고
    • The Ethics of Governance
    • 1
    • Wieland J. (2001), The Ethics of Governance, Business Quarterly, 11(1):73-87
    • (2001) Business Quarterly , vol.11 , pp. 73-87
    • Wieland, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.