-
1
-
-
25844521441
-
The Development of Corporate Web-sites and Implications for Ethical
-
The Institute of Chartered Accountants of Scotland, Edinburgh
-
Adams, C. and Frost, G. (2004), The Development of Corporate Web-sites and Implications for Ethical, Social and Environmental Reporting through These Media, The Institute of Chartered Accountants of Scotland, Edinburgh.
-
(2004)
Social and Environmental Reporting through These Media
-
-
Adams, C.1
Frost, G.2
-
2
-
-
0001806517
-
Corporate equal opportunities (Non-) disclosure
-
Adams, C., Coutts, A. and Harte, G. (1995), “Corporate equal opportunities (non-) disclosure”, British Accounting Review, Vol. 27 No. 2, pp. 87-108.
-
(1995)
British Accounting Review
, vol.27
, Issue.2
, pp. 87-108
-
-
Adams, C.1
Coutts, A.2
Harte, G.3
-
3
-
-
84870272930
-
-
University of Birmingham working paper, University of Birmingham, Birmingham
-
Allam, A. and Lymer, A. (2002), “Benchmarking financial reporting online: the 2001 review”, University of Birmingham working paper, University of Birmingham, Birmingham.
-
(2002)
Benchmarking Financial Reporting Online: The 2001 Review
-
-
Allam, A.1
Lymer, A.2
-
4
-
-
84986047331
-
Corporate social responsibility and economic performance in the top British companies. Are they linked?
-
Balabanis, G., Phillips, H.C. and Lyall, J. (1998), “Corporate social responsibility and economic performance in the top British companies. Are they linked?”, European Business Review, Vol. 98 No. 1, pp. 25-44.
-
(1998)
European Business Review
, vol.98
, Issue.1
, pp. 25-44
-
-
Balabanis, G.1
Phillips, H.C.2
Lyall, J.3
-
5
-
-
0002540018
-
Determinants of the corporate decision to disclose social information
-
Belkaoui, A. and Karpik, P.G. (1989), “Determinants of the corporate decision to disclose social information”, Accounting, Auditing & Accountability Journal, Vol. 2 No. 1, pp. 36-51.
-
(1989)
Accounting, Auditing & Accountability Journal
, vol.2
, Issue.1
, pp. 36-51
-
-
Belkaoui, A.1
Karpik, P.G.2
-
6
-
-
0001932847
-
Environmental reporting
-
Welford, R, Earthscan Publications, London
-
Brophy, M. and Starkey, R. (1996), “Environmental reporting”, in Welford, R. (Ed.), Corporate Environmental Management - Systems and Strategies, Earthscan Publications, London, pp. 150-76.
-
(1996)
Corporate Environmental Management - Systems and Strategies
, pp. 150-176
-
-
Brophy, M.1
Starkey, R.2
-
7
-
-
15544368412
-
Corporate governance: Factors influencing disclosure by publicly traded Canadian firms
-
Bujaki, M. and McConomy, B. (2002), “Corporate governance: factors influencing disclosure by publicly traded Canadian firms”, Canadian Accounting Perspectives, Vol. 1 No. 2, pp. 105-39.
-
(2002)
Canadian Accounting Perspectives
, vol.1
, Issue.2
, pp. 105-139
-
-
Bujaki, M.1
McConomy, B.2
-
8
-
-
0010934348
-
Corporate environmental report in action
-
Bullough, M. and Johnston, D. (1995), “Corporate environmental report in action”, Business Strategy and the Environment, Vol. 4 No. 1, pp. 36-9.
-
(1995)
Business Strategy and the Environment
, vol.4
, Issue.1
, pp. 36-39
-
-
Bullough, M.1
Johnston, D.2
-
9
-
-
28844476615
-
Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting
-
Chappal, W. and Moon, J. (2005), “Corporate social responsibility (CSR) in Asia: a seven-country study of CSR web site reporting”, Business & Society, Vol. 44 No. 4, pp. 415-41.
-
(2005)
Business & Society
, vol.44
, Issue.4
, pp. 415-441
-
-
Chappal, W.1
Moon, J.2
-
10
-
-
0000253358
-
Voluntary financial disclosure by Mexican corporations
-
Chow, C.W. and Wong-Boren, A. (1987), “Voluntary financial disclosure by Mexican corporations”, Accounting Review, Vol. 62 No. 3, pp. 533-41.
-
(1987)
Accounting Review
, vol.62
, Issue.3
, pp. 533-541
-
-
Chow, C.W.1
Wong-Boren, A.2
-
11
-
-
84984204202
-
The voluntary inclusion of forecasts in the MD&A section of annual reports
-
Clarkson, P.M., Kao, J.L. and Richardson, G.D. (1994), “The voluntary inclusion of forecasts in the MD&A section of annual reports”, Contemporary Accounting Research, Vol. 11, pp. 423-50
-
(1994)
Contemporary Accounting Research
, vol.11
, pp. 423-450
-
-
Clarkson, P.M.1
Kao, J.L.2
Richardson, G.D.3
-
12
-
-
0001352180
-
An assessment of voluntary disclosure in the annual reports of Japanese corporations
-
Cooke, T.E. (1991), “An assessment of voluntary disclosure in the annual reports of Japanese corporations”, The International Journal of Accounting, Vol. 26 No. 2, pp. 174-89
-
(1991)
The International Journal of Accounting
, vol.26
, Issue.2
, pp. 174-189
-
-
Cooke, T.E.1
-
13
-
-
85006639074
-
Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
-
Cormier, D., Magnan, M. and Velthoven, B.V. (2005), “Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?”, European Accounting Review, Vol. 14 No. 1, pp. 3-39.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 3-39
-
-
Cormier, D.1
Magnan, M.2
Velthoven, B.V.3
-
14
-
-
0000962356
-
The impact of corporate characteristics on social responsibility disclosure: A topology and frequency based analysis
-
Cowen, S.S., Ferreri, L.B. and Parker, L.D. (1987), “The impact of corporate characteristics on social responsibility disclosure: a topology and frequency based analysis”, Accounting, Organization and Society, Vol. 12 No. 2, pp. 111-22.
-
(1987)
Accounting, Organization and Society
, vol.12
, Issue.2
, pp. 111-122
-
-
Cowen, S.S.1
Ferreri, L.B.2
Parker, L.D.3
-
15
-
-
84992965216
-
Discretionary disclosure of reserves by oil and gas companies: An economics analysis
-
Craswell, A.T. and Taylor, S.L. (1992), “Discretionary disclosure of reserves by oil and gas companies: an economics analysis”, Journal of Business Finance & Accounting, Vol. 19, pp. 295-309.
-
(1992)
Journal of Business Finance & Accounting
, vol.19
, pp. 295-309
-
-
Craswell, A.T.1
Taylor, S.L.2
-
16
-
-
84946825609
-
-
paper presented at the European Accounting Association Annual Congress, Bordeaux, May
-
Craven, B.M. and Otsmani, B. (1999), “Social and environmental reporting on the internet by leading UK companies”, paper presented at the European Accounting Association Annual Congress, Bordeaux, May 5-7.
-
(1999)
Social and Environmental Reporting on the Internet by Leading UK Companies
, pp. 5-7
-
-
Craven, B.M.1
Otsmani, B.2
-
17
-
-
0039808491
-
The role of auditor and audit quality in valuing new issues
-
Datar, S., Feltham, G. and Hughes, J. (1991), “The role of auditor and audit quality in valuing new issues”, Journal of Accounting and Economics, Vol. 14, pp. 3-49.
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 3-49
-
-
Datar, S.1
Feltham, G.2
Hughes, J.3
-
19
-
-
0036891297
-
The determinants of internet financial reporting (IFR)
-
Debreceny, R.S., Gray, G.L. and Rahman, A.R. (2002), “The determinants of internet financial reporting (IFR)”, Journal of Accounting & Public Policy, Vol. 21 Nos 4/5, pp. 371-94.
-
(2002)
Journal of Accounting & Public Policy
, vol.21
, Issue.4-5
, pp. 371-394
-
-
Debreceny, R.S.1
Gray, G.L.2
Rahman, A.R.3
-
20
-
-
84986173321
-
The legitimizing effect of social and environmental disclosures - a theoretical foundation
-
Deegan, C. (2002), “The legitimizing effect of social and environmental disclosures - a theoretical foundation”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311
-
(2002)
Accounting, Auditing & Accountability Journal
, vol.15
, Issue.3
, pp. 282-311
-
-
Deegan, C.1
-
21
-
-
0001091248
-
A study of the environmental disclosure practices of Australian corporations
-
Deegan, C. and Gordon, B. (1996), “A study of the environmental disclosure practices of Australian corporations”, Accounting & Business Research, Vol. 26 No. 3, pp. 187-99
-
(1996)
Accounting & Business Research
, vol.26
, Issue.3
, pp. 187-199
-
-
Deegan, C.1
Gordon, B.2
-
22
-
-
84986037627
-
An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory
-
Deegan, C., Rankin, M. and Tobin, J. (2002), “An examination of the corporate social and environmental disclosures of BHP from 1983-1997: a test of legitimacy theory”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 312-43.
-
(2002)
Accounting, Auditing & Accountability Journal
, vol.15
, Issue.3
, pp. 312-343
-
-
Deegan, C.1
Rankin, M.2
Tobin, J.3
-
23
-
-
0344972175
-
Firms disclosure reactions to major social incidents: Australian evidence”
-
Deegan, C., Rankin, M. and Voght, P. (2000), “Firms’ disclosure reactions to major social incidents: Australian evidence”, Accounting Forum, Vol. 24 No. 1, pp. 101-30
-
(2000)
Accounting Forum
, vol.24
, Issue.1
, pp. 101-130
-
-
Deegan, C.1
Rankin, M.2
Voght, P.3
-
24
-
-
84992974320
-
A survey on the use of the internet for investor relations in the USA, UK and Germany
-
Deller, D., Stubenrath, M. and Weber, C. (1999), “A survey on the use of the internet for investor relations in the USA, UK and Germany”, European Accounting Review, Vol. 8, pp. 351-64
-
(1999)
European Accounting Review
, vol.8
, pp. 351-364
-
-
Deller, D.1
Stubenrath, M.2
Weber, C.3
-
25
-
-
21844463321
-
The stakeholder theory of the corporation: Concepts, evidence, and implications
-
Donaldson, T. and Preston, L. (1995), “The stakeholder theory of the corporation: concepts, evidence, and implications”, Academy of Management Review, Vol. 20 No. 1, pp. 65-91
-
(1995)
Academy of Management Review
, vol.20
, Issue.1
, pp. 65-91
-
-
Donaldson, T.1
Preston, L.2
-
27
-
-
0035457517
-
The presentation of financial information at corporate web sites
-
Ettredge, M., Richardson, V.J. and Scolz, S. (2001), “The presentation of financial information at corporate web sites”, International Journal of Accounting Information Systems, Vol. 2, pp. 149-68.
-
(2001)
International Journal of Accounting Information Systems
, vol.2
, pp. 149-168
-
-
Ettredge, M.1
Richardson, V.J.2
Scolz, S.3
-
29
-
-
84880929891
-
The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports
-
Firth, N.A. (1979), “The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports”, Accounting and Business Research, No. 3, pp. 273-80.
-
(1979)
Accounting and Business Research
, vol.3
, pp. 273-280
-
-
Firth, N.A.1
-
31
-
-
3142712929
-
Stakeholder theory and ‘the corporate objective revisited
-
Freeman, R.E., Wicks, A.C. and Parmar, B. (2004), “Stakeholder theory and ‘the corporate objective revisited’”, Organization Science, Vol. 15 No. 3, pp. 364-9.
-
(2004)
Organization Science
, vol.15
, Issue.3
, pp. 364-369
-
-
Freeman, R.E.1
Wicks, A.C.2
Parmar, B.3
-
32
-
-
0002043866
-
Environmental disclosures in annual reports and 10ks: An examination
-
Gamble, G.O., Hsu, K., Kite, D. and Radtke, R.R. (1995), “Environmental disclosures in annual reports and 10ks: an examination”, Accounting Horizons, Vol. 9 No. 1, pp. 34-54.
-
(1995)
Accounting Horizons
, vol.9
, Issue.1
, pp. 34-54
-
-
Gamble, G.O.1
Hsu, K.2
Kite, D.3
Radtke, R.R.4
-
33
-
-
84986178198
-
Asymmetrical dialogue? Corporate financial reporting via the internet
-
Gowthorpe, C. (2004), “Asymmetrical dialogue? Corporate financial reporting via the internet”, Corporate Communications: An International Journal, Vol. 9, pp. 283-93
-
(2004)
Corporate Communications: An International Journal
, vol.9
, pp. 283-293
-
-
Gowthorpe, C.1
-
34
-
-
0003620381
-
-
2nd ed., ACCA, London
-
Gray, R. and Bebbington, J. (2001), Accounting for the Environment, 2nd ed., ACCA, London
-
(2001)
Accounting for the Environment
-
-
Gray, R.1
Bebbington, J.2
-
35
-
-
84946824646
-
Corporate social and environmental disclosure, Accounting, Auditing & Accountability Journal
-
Gray, R., Kouhy, R. and Lavers, S. (1995), “Corporate social and environmental disclosure”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 1, pp. 44-77.
-
(1995)
Vol. 8
, vol.1
, pp. 44-77
-
-
Gray, R.1
Kouhy, R.2
Lavers, S.3
-
36
-
-
0004035264
-
-
Prentice-Hall Europe, London
-
Gray, R., Owen, D. and Adams, C. (1996), Accounting and Accountability, Prentice-Hall Europe, London.
-
(1996)
Accounting and Accountability
-
-
Gray, R.1
Owen, D.2
Adams, C.3
-
37
-
-
0004035266
-
-
Prentice-Hall, Englewood Cliffs, NJ
-
Gray, R., Owen, D. and Maunders, K. (1987), Corporate Social Responsibility, Prentice-Hall, Englewood Cliffs, NJ.
-
(1987)
Corporate Social Responsibility
-
-
Gray, R.1
Owen, D.2
Maunders, K.3
-
38
-
-
84986170613
-
Struggling with the praxis of social accounting - stakeholders, accountability, audits and procedures
-
Gray, R., Dey, C., Owen, D., Evens, R. and Zadek, S. (1997), “Struggling with the praxis of social accounting - stakeholders, accountability, audits and procedures”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 3, pp. 325-64.
-
(1997)
Accounting, Auditing & Accountability Journal
, vol.10
, Issue.3
, pp. 325-364
-
-
Gray, R.1
Dey, C.2
Owen, D.3
Evens, R.4
Zadek, S.5
-
39
-
-
0003166702
-
Voluntary information disclosure and the British multinationals: Corporate perceptions of costs and benefits
-
Hopwood, A.G, Prentice-Hall, New York, NY
-
Gray, S.J. and Robert, C.B. (1989), “Voluntary information disclosure and the British multinationals: corporate perceptions of costs and benefits”, in Hopwood, A.G. (Ed.), International Pressures for Accounting Change, Prentice-Hall, New York, NY, pp. 116-39
-
(1989)
International Pressures for Accounting Change
, pp. 116-139
-
-
Gray, S.J.1
Robert, C.B.2
-
40
-
-
84954797210
-
Corporate social reporting: A rebuttal of legitimacy theory
-
Guthrie, J.E. and Parker, L.D. (1989), “Corporate social reporting: a rebuttal of legitimacy theory”, Accounting & Business Research, Vol. 9 No. 76, pp. 343-52.
-
(1989)
Accounting & Business Research
, vol.9
, Issue.76
, pp. 343-352
-
-
Guthrie, J.E.1
Parker, L.D.2
-
41
-
-
0001106376
-
Corporate social disclosure practice: A comparative international analysis
-
Guthrie, J.E. and Parker, L.D. (1990), “Corporate social disclosure practice: a comparative international analysis”, Advances in Public Interest Accounting, Vol. 3, pp. 159-76
-
(1990)
Advances in Public Interest Accounting
, vol.3
, pp. 159-176
-
-
Guthrie, J.E.1
Parker, L.D.2
-
42
-
-
0002727282
-
Some determinants of social and environmental disclosures in New Zealand companies
-
Hackston, D. and Milne, M.J. (1996), “Some determinants of social and environmental disclosures in New Zealand companies”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667-81.
-
(1996)
Accounting, Auditing & Accountability Journal
, vol.13
, Issue.5
, pp. 667-681
-
-
Hackston, D.1
Milne, M.J.2
-
43
-
-
0031161195
-
The influence of corporate governance, industry and country factors on environmental reporting
-
Halme, M. and Huse, M. (1997), “The influence of corporate governance, industry and country factors on environmental reporting”, Scandinavian Journal of Management, Vol. 13 No. 2, pp. 137-57.
-
(1997)
Scandinavian Journal of Management
, vol.13
, Issue.2
, pp. 137-157
-
-
Halme, M.1
Huse, M.2
-
44
-
-
0001882194
-
The effect of firms financial disclosure strategies on stock prices”
-
Healy, P.M. and Palepu, K.G. (1993), “The effect of firms’ financial disclosure strategies on stock prices”, Accounting Horizons, Vol. 7 No. 1, pp. 1-11.
-
(1993)
Accounting Horizons
, vol.7
, Issue.1
, pp. 1-11
-
-
Healy, P.M.1
Palepu, K.G.2
-
45
-
-
0012319054
-
Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature
-
Healy, P.M. and Palepu, K.G. (2001), “Information asymmetry, corporate disclosure, and the capital market: a review of the empirical disclosure literature”, Journal of Accounting and Economics, Vol. 31, pp. 405-40.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 405-440
-
-
Healy, P.M.1
Palepu, K.G.2
-
46
-
-
84937289697
-
Mistakes were made: Organizations, apologia, and crises of social legitimacy”
-
Hearit, K.M. (1995), “‘Mistakes were made’: organizations, apologia, and crises of social legitimacy”, Communication Studies, Vol. 46 Nos 1/2, pp. 1-17.
-
(1995)
Communication Studies
, vol.46
, Issue.1-2
, pp. 1-17
-
-
Hearit, K.M.1
-
47
-
-
0000195587
-
Corporate social reporting: Eight decades of development at US steel
-
Hogner, R.H. (1982), “Corporate social reporting: eight decades of development at US steel”, Research in Corporate Social Performance and Policy, Vol. 4, pp. 243-50.
-
(1982)
Research in Corporate Social Performance and Policy
, vol.4
, pp. 243-250
-
-
Hogner, R.H.1
-
48
-
-
84985201202
-
Voluntary disclosure in annual reports of New Zealand companies
-
Hossain, M., Perera, M.H.B. and Rahman, A.R. (1995), “Voluntary disclosure in annual reports of New Zealand companies”, Journal of International Financial Management and Accounting, Vol. 6, pp. 69-85.
-
(1995)
Journal of International Financial Management and Accounting
, vol.6
, pp. 69-85
-
-
Hossain, M.1
Perera, M.H.B.2
Rahman, A.R.3
-
49
-
-
0002431636
-
On legitimacy, legitimation, and organizations: A critical review and integrative theoretical model
-
(special issue: Best Papers Proceedings)
-
Hybels, R.C. (1995), “On legitimacy, legitimation, and organizations: a critical review and integrative theoretical model”, Academy of Management Journal, Vol. 38, pp. 241-5 (special issue: Best Papers Proceedings).
-
(1995)
Academy of Management Journal
, vol.38
, pp. 241-245
-
-
Hybels, R.C.1
-
50
-
-
85045001115
-
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
-
Inchausti, G.B. (1997), “The influence of company characteristics and accounting regulation on information disclosed by Spanish firms”, European Accounting Review, Vol. 6 No. 1, pp. 45-68.
-
(1997)
European Accounting Review
, vol.6
, Issue.1
, pp. 45-68
-
-
Inchausti, G.B.1
-
51
-
-
12144276051
-
Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong
-
Jaggi, B. and Zhao, R. (1996), “Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong”, The International Journal of Accounting, Vol. 31 No. 3, pp. 333-46.
-
(1996)
The International Journal of Accounting
, vol.31
, Issue.3
, pp. 333-346
-
-
Jaggi, B.1
Zhao, R.2
-
52
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs and ownership structure
-
Jensen, R.E. and Meckling, W.H. (1976), “Theory of the firm: managerial behavior, agency costs and ownership structure”, Journal of Financial Economics, Vol. 3 No. 4, pp. 305-60.
-
(1976)
Journal of Financial Economics
, vol.3
, Issue.4
, pp. 305-360
-
-
Jensen, R.E.1
Meckling, W.H.2
-
53
-
-
23744506908
-
Internet reporting: Current trends and trends by 2010 – a consensus view
-
Jones, M.J. and Xiao, J.Z. (2004), “Internet reporting: current trends and trends by 2010 – a consensus view”, Accounting Forum, Vol. 28, pp. 237-63.
-
(2004)
Accounting Forum
, vol.28
, pp. 237-263
-
-
Jones, M.J.1
Xiao, J.Z.2
-
54
-
-
38149145703
-
Positive theory, rationality and accounting regulation
-
Kaplan, S.E. and Ruland, R.G. (1991), “Positive theory, rationality and accounting regulation”, Critical Perspectives on Accounting, Vol. 2 No. 4, pp. 361-74.
-
(1991)
Critical Perspectives on Accounting
, vol.2
, Issue.4
, pp. 361-374
-
-
Kaplan, S.E.1
Ruland, R.G.2
-
55
-
-
84946823324
-
International Survey of Corporate Sustainability Reporting
-
New York, NY
-
KPMG (2002), International Survey of Corporate Sustainability Reporting, KPMG Global Sustainability Services, New York, NY.
-
(2002)
KPMG Global Sustainability Services
-
-
-
56
-
-
84946861758
-
International Survey of Corporate Sustainability Reporting
-
New York, NY
-
KPMG (2005), International Survey of Corporate Sustainability Reporting, KPMG Global Sustainability Services, New York, NY.
-
(2005)
KPMG Global Sustainability Services
-
-
-
57
-
-
22544468487
-
Waste minimization at 3M company: A field study in non-financial performance measurement
-
Lanen, W. (1999), “Waste minimization at 3M company: a field study in non-financial performance measurement”, Journal of Management Accounting Research, Vol. 11, pp. 29-43.
-
(1999)
Journal of Management Accounting Research
, vol.11
, pp. 29-43
-
-
Lanen, W.1
-
58
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Lang, M. and Lundholm, R. (1993), “Cross-sectional determinants of analyst ratings of corporate disclosures”, Journal of Accounting Research, Vol. 31, pp. 246-71.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
59
-
-
0001918670
-
Voluntary forecast disclosure, nondisclosure, and stock prices
-
Lev, B. and Penman, S. (1990), “Voluntary forecast disclosure, nondisclosure, and stock prices”, Journal of Accounting Research, Vol. 28, pp. 49-76.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 49-76
-
-
Lev, B.1
Penman, S.2
-
60
-
-
0002355775
-
Objectives and entitlements to rights in government financial information
-
Likierman, A. and Creasey, P. (1985), “Objectives and entitlements to rights in government financial information”, Financial Accountability & Management, Vol. 1 No. 1, pp. 33-50
-
(1985)
Financial Accountability & Management
, vol.1
, Issue.1
, pp. 33-50
-
-
Likierman, A.1
Creasey, P.2
-
61
-
-
84965455720
-
An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry
-
Malone, D., Fries, C. and Jones, T. (1993), “An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry”, Journal of Accounting, Auditing & Finance, Vol. 8, pp. 249-73.
-
(1993)
Journal of Accounting, Auditing & Finance
, vol.8
, pp. 249-273
-
-
Malone, D.1
Fries, C.2
Jones, T.3
-
62
-
-
7444237615
-
Corporate reporting on the internet by German companies
-
Marston, C. and Polei, A. (2004), “Corporate reporting on the internet by German companies”, International Journal of Accounting Information Systems, Vol. 5, pp. 285-311.
-
(2004)
International Journal of Accounting Information Systems
, vol.5
, pp. 285-311
-
-
Marston, C.1
Polei, A.2
-
65
-
-
84986172345
-
Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?
-
Mathews, M.R. (1997), “Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 481-531.
-
(1997)
Accounting, Auditing & Accountability Journal
, vol.10
, Issue.4
, pp. 481-531
-
-
Mathews, M.R.1
-
66
-
-
8144221565
-
Environmental disclosures in the annual reports of large size companies in Spain
-
Moneva, J.M. and Llena, F. (2000), “Environmental disclosures in the annual reports of large size companies in Spain”, European Accounting Review, Vol. 9 No. 1, pp. 7-29.
-
(2000)
European Accounting Review
, vol.9
, Issue.1
, pp. 7-29
-
-
Moneva, J.M.1
Llena, F.2
-
67
-
-
84963179270
-
Signaling, agency theory & accounting policy choice
-
Morris, R.D. (1987), “Signaling, agency theory & accounting policy choice”, Accounting & Business Research, Vol. 18, pp. 47-56.
-
(1987)
Accounting & Business Research
, vol.18
, pp. 47-56
-
-
Morris, R.D.1
-
68
-
-
0000905963
-
Managing public impressions: Environmental disclosures in annual reports
-
Neu, D., Warsame, H. and Pedwell, K. (1998), “Managing public impressions: environmental disclosures in annual reports”, Accounting, Organization and Society, Vol. 23 No. 3, pp. 265-82
-
(1998)
Accounting, Organization and Society
, vol.23
, Issue.3
, pp. 265-282
-
-
Neu, D.1
Warsame, H.2
Pedwell, K.3
-
69
-
-
16844375268
-
Determinants of internet financial reporting by New Zealand companies
-
Oyelere, P., Laswad, F. and Fisher, R. (2003), “Determinants of internet financial reporting by New Zealand companies”, Journal of International Financial Management & Accounting, Vol. 14 No. 1, pp. 26-63.
-
(2003)
Journal of International Financial Management & Accounting
, vol.14
, Issue.1
, pp. 26-63
-
-
Oyelere, P.1
Laswad, F.2
Fisher, R.3
-
71
-
-
0010648419
-
Exposure, legitimacy and social disclosure
-
Patten, D.M. (1991), “Exposure, legitimacy and social disclosure”, Journal of Accounting & Public Policy, Vol. 10 No. 3, pp. 297-308.
-
(1991)
Journal of Accounting & Public Policy
, vol.10
, Issue.3
, pp. 297-308
-
-
Patten, D.M.1
-
72
-
-
0001647340
-
Intra industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
-
Patten, D.M. (1992), “Intra industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory”, Accounting, Organizations and Society, Vol. 17 No. 5, pp. 471-5.
-
(1992)
Accounting, Organizations and Society
, vol.17
, Issue.5
, pp. 471-475
-
-
Patten, D.M.1
-
73
-
-
0842334913
-
Media exposure, public policy pressure, and environmental disclosure: An examination of the impact of tri data availability
-
Patten, D.M. (2002), “Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability”, Accounting Forum, Vol. 26 No. 2, pp. 152-71.
-
(2002)
Accounting Forum
, vol.26
, Issue.2
, pp. 152-171
-
-
Patten, D.M.1
-
74
-
-
0003634061
-
-
Prentice-Hall, Englewood Cliffs, NJ
-
Preston, L.E. and Post, J.E. (1975), Private Management and Public Policy, Prentice-Hall, Englewood Cliffs, NJ.
-
(1975)
Private Management and Public Policy
-
-
Preston, L.E.1
Post, J.E.2
-
75
-
-
0003940103
-
-
6th ed., Wiley, New York, NY
-
Radebaugh, L.H., Gray, S.J. and Black, E.L. (2006), International Accounting and Multinational Enterprise, 6th ed., Wiley, New York, NY.
-
(2006)
International Accounting and Multinational Enterprise
-
-
Radebaugh, L.H.1
Gray, S.J.2
Black, E.L.3
-
76
-
-
0035486086
-
Social disclosure, financial disclosure and the cost of equity capital
-
Richardson, A. and Welker, M. (2001), “Social disclosure, financial disclosure and the cost of equity capital”, Accounting, Organizations and Society, Vol. 26 Nos 7/8, pp. 597-616.
-
(2001)
Accounting, Organizations and Society
, vol.26
, Issue.7-8
, pp. 597-616
-
-
Richardson, A.1
Welker, M.2
-
77
-
-
0000726575
-
Disclosure quality in government reports: An assessment of the appropriateness of a compound measure
-
Robbins, W.A. and Austin, K.R. (1986), “Disclosure quality in government reports: an assessment of the appropriateness of a compound measure”, Journal of Accounting Research, Vol. 24 No. 2, pp. 412-21.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.2
, pp. 412-421
-
-
Robbins, W.A.1
Austin, K.R.2
-
78
-
-
0001232952
-
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
-
Roberts, R.W. (1992), “Determinants of corporate social responsibility disclosure: an application of stakeholder theory”, Accounting, Organizations and Society, Vol. 17 No. 6, pp. 595-612
-
(1992)
Accounting, Organizations and Society
, vol.17
, Issue.6
, pp. 595-612
-
-
Roberts, R.W.1
-
79
-
-
0011537245
-
Disclosure regulation in financial markets: Implications of modern finance theory and signaling theory
-
Edwards, F.R, McGraw-Hill, New York, NY
-
Ross, S.A. (1979), “Disclosure regulation in financial markets: implications of modern finance theory and signaling theory”, in Edwards, F.R. (Ed.), The Economics of Information and The Disclosure Regulation Debate, McGraw-Hill, New York, NY, pp. 177-202.
-
(1979)
The Economics of Information and the Disclosure Regulation Debate
, pp. 177-202
-
-
Ross, S.A.1
-
80
-
-
84993056333
-
The influence of selected contingent variables on half-yearly reporting compliance by listed companies in Australia and Singapore
-
Samantha, T. and Tower, G. (1999), “The influence of selected contingent variables on half-yearly reporting compliance by listed companies in Australia and Singapore”, Asian Review of Accounting, Vol. 7 No. 2, pp. 66-83.
-
(1999)
Asian Review of Accounting
, vol.7
, Issue.2
, pp. 66-83
-
-
Samantha, T.1
Tower, G.2
-
81
-
-
0002896510
-
Discussion of voluntary corporate disclosure: The case of interim reporting
-
Schipper, K. (1981), “Discussion of voluntary corporate disclosure: the case of interim reporting”, Journal of Accounting Research, Vol. 19, pp. 85-8 (supplement)
-
(1981)
Journal of Accounting Research
, vol.19
, pp. 85-88
-
-
Schipper, K.1
-
82
-
-
0036077793
-
Environmental, social and sustainability reporting on the web: Best practices
-
Scott, P. and Jackson, R. (2002), “Environmental, social and sustainability reporting on the web: best practices”, Corporate Environmental Strategy, Vol. 9 No. 2, pp. 193-202.
-
(2002)
Corporate Environmental Strategy
, vol.9
, Issue.2
, pp. 193-202
-
-
Scott, P.1
Jackson, R.2
-
83
-
-
0012123940
-
Online corporate environmental reporting: Improvements and innovation to enhance stakeholder value
-
Shepherd, K., Abkowitz, M. and Cohen, M.A. (2001), “Online corporate environmental reporting: improvements and innovation to enhance stakeholder value”, Corporate Environmental Strategy, Vol. 8 No. 4, pp. 307-15.
-
(2001)
Corporate Environmental Strategy
, vol.8
, Issue.4
, pp. 307-315
-
-
Shepherd, K.1
Abkowitz, M.2
Cohen, M.A.3
-
84
-
-
21844442887
-
Managing legitimacy: Strategic and institutional approaches
-
Suchman, M.C. (1995), “Managing legitimacy: strategic and institutional approaches”, Academy of Management Review, Vol. 20 No. 3, pp. 571-610.
-
(1995)
Academy of Management Review
, vol.20
, Issue.3
, pp. 571-610
-
-
Suchman, M.C.1
-
85
-
-
0003334124
-
Non-compliance with disclosure requirements in financial statements: The case of Hong Kong companies
-
Tai, B.Y.K., Au-Yueng, P.K., Kwok, M.C.M. and Lau, L.W.C. (1990), “Non-compliance with disclosure requirements in financial statements: the case of Hong Kong companies”, The International Journal of Accounting, Vol. 25 No. 2, pp. 99-112.
-
(1990)
The International Journal of Accounting
, vol.25
, Issue.2
, pp. 99-112
-
-
Tai, B.Y.K.1
Au-Yueng, P.K.2
Kwok, M.C.M.3
Lau, L.W.C.4
-
86
-
-
0001062886
-
Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms
-
Ullmann, A.A. (1985), “Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of US firms”, Academy of Management Review, Vol. 10 No. 4, pp. 540-57.
-
(1985)
Academy of Management Review
, vol.10
, Issue.4
, pp. 540-557
-
-
Ullmann, A.A.1
-
89
-
-
0000103080
-
Firm specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
-
Wallace, R.S.O. and Naser, K. (1995), “Firm specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong”, Journal of Accounting & Public Policy, Vol. 14 No. 2, pp. 311-68
-
(1995)
Journal of Accounting & Public Policy
, vol.14
, Issue.2
, pp. 311-368
-
-
Wallace, R.S.O.1
Naser, K.2
-
90
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts, R.L. and Zimmermann, J.L. (1978), “Towards a positive theory of the determination of accounting standards”, Accounting Review, Vol. 53, pp. 112-34.
-
(1978)
Accounting Review
, vol.53
, pp. 112-134
-
-
Watts, R.L.1
Zimmermann, J.L.2
-
91
-
-
0002945118
-
Corporate strategies for a sustainable future
-
Fischer, K. and Schot, J, Island Press, Washington, DC
-
Williams, H., Medhurst, J. and Drew, K. (1993), “Corporate strategies for a sustainable future”, in Fischer, K. and Schot, J. (Eds), Environmental Strategies for Industry, Island Press, Washington, DC, pp. 117-46.
-
(1993)
Environmental Strategies for Industry
, pp. 117-146
-
-
Williams, H.1
Medhurst, J.2
Drew, K.3
-
92
-
-
0000258937
-
Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: An international empirical test of political economy theory
-
Williams, S.M. (1999), “Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory”, The International Journal of Accounting, Vol. 34 No. 2, pp. 209-38.
-
(1999)
The International Journal of Accounting
, vol.34
, Issue.2
, pp. 209-238
-
-
Williams, S.M.1
-
93
-
-
4944220459
-
Corporate social disclosures by listed companies on their websites: An international comparison
-
Williams, S.M. and Ho, C.W.P. (1999), “Corporate social disclosures by listed companies on their websites: an international comparison”, The International Journal of Accounting, Vol. 34 No. 3, pp. 389-419.
-
(1999)
The International Journal of Accounting
, vol.34
, Issue.3
, pp. 389-419
-
-
Williams, S.M.1
Ho, C.W.P.2
-
94
-
-
49049139717
-
An evaluation of environmental disclosures in annual reports
-
Wiseman, I. (1982), “An evaluation of environmental disclosures in annual reports”, Accounting, Organizations and Society, Vol. 7 No. 1, pp. 53-63.
-
(1982)
Accounting, Organizations and Society
, vol.7
, Issue.1
, pp. 53-63
-
-
Wiseman, I.1
-
95
-
-
2642533396
-
The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies
-
Xiao, J.Z., Yang, H. and Chow, C.W. (2004), “The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies”, Journal of Accounting & Public Policy, Vol. 23, pp. 191-225
-
(2004)
Journal of Accounting & Public Policy
, vol.23
, pp. 191-225
-
-
Xiao, J.Z.1
Yang, H.2
Chow, C.W.3
|