메뉴 건너뛰기




Volumn 13, Issue 2, 2000, Pages 197-218

Corporate disclosure and the deregulation of international investment

Author keywords

Accountability; Deregulation; Disclosure; Foreign investment

Indexed keywords


EID: 84986172445     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570010323362     Document Type: Article
Times cited : (37)

References (109)
  • 1
    • 0004242525 scopus 로고
    • Exposure Draft, Accounting Standards Board, London.
    • Accounting Standards Board (1995), Statement of Principles for Financial Reporting, Exposure Draft, Accounting Standards Board, London.
    • (1995) Statement of Principles for Financial Reporting
  • 3
  • 4
    • 0011082996 scopus 로고    scopus 로고
    • “ We live under the most arrogant of all world orders, but it will not last’’
    • Ascherson, N. (1998), “ We live under the most arrogant of all world orders, but it will not last’’, The Independent on Sunday, 25 January.
    • (1998) The Independent on Sunday
    • Ascherson, N.1
  • 5
    • 84986135644 scopus 로고    scopus 로고
    • Rich nations retreat
    • Atkinson, M. (1998), “Rich nations retreat”, The Guardian, 24 April.
    • (1998) The Guardian
    • Atkinson, M.1
  • 6
    • 84986079992 scopus 로고    scopus 로고
    • Freedom, markets and industrial policy
    • Universities of Birmingham and Ferrara, Institute for Industrial Development Policy.
    • Bailey, D. (1999a), “Freedom, markets and industrial policy”, Industrial Development Policy Discussion Paper, No. 4, Universities of Birmingham and Ferrara, Institute for Industrial Development Policy.
    • (1999) Industrial Development Policy Discussion Paper , Issue.4
    • Bailey, D.1
  • 7
    • 0004131336 scopus 로고    scopus 로고
    • Japan's embrace of the ‘Free Market’: heightening the risks of strategic failure?
    • Bailey, D. (1999b), “Japan's embrace of the ‘Free Market’: heightening the risks of strategic failure?”, Kansai University Review of Business and Commerce, Vol. 1 No. 1, pp. 49-62.
    • (1999) Kansai University Review of Business and Commerce , vol.1 , Issue.1 , pp. 49-62.
    • Bailey, D.1
  • 8
    • 84986088806 scopus 로고
    • US policy debate towards inward investment
    • Bailey, D., Harte, G. and Sugden, R. (1992), “US policy debate towards inward investment”, Journal of World Trade, Vol. 26 No. 4, pp. 66-93.
    • (1992) Journal of World Trade , vol.26 , Issue.4 , pp. 66-93.
    • Bailey, D.1    Harte, G.2    Sugden, R.3
  • 13
    • 84986086323 scopus 로고
    • Can European workers cope with transnational capital?
    • in Coates, K. (Ed.), Spokesman, Nottingham.
    • Barrat Brown, M. (1986), “Can European workers cope with transnational capital?”, in Coates, K. (Ed.), Joint Action for Jobs, Spokesman, Nottingham.
    • (1986) Joint Action for Jobs
    • Barrat Brown, M.1
  • 14
    • 0002542468 scopus 로고
    • Accounting and corporate accountability
    • Benston, G.J. (1982), “Accounting and corporate accountability”, Accounting, Organizations and Society, Vol. 7 No. 2, pp. 87-105.
    • (1982) Accounting , vol.7 , Issue.2 , pp. 87-105
    • Benston, G.J.1
  • 15
    • 1442277449 scopus 로고    scopus 로고
    • Building the global economy
    • Bleifuss, J. (1998), “Building the global economy”, In These Times, 11 January, pp. 13-15.
    • (1998) In These Times , pp. 13-15.
    • Bleifuss, J.1
  • 18
    • 0001066149 scopus 로고
    • A survey of theories of international production
    • in Pitelis, C. and Sugden, R. (Eds), Routledge, London.
    • Cantwell, J. (1991), “A survey of theories of international production”, in Pitelis, C. and Sugden, R. (Eds), The Nature of the Transnational Firm, Routledge, London.
    • (1991) The Nature of the Transnational Firm
    • Cantwell, J.1
  • 19
    • 84986099766 scopus 로고    scopus 로고
    • The MAI: a wrong type of globalisation
    • Chalmers, D. (1997), “The MAI: a wrong type of globalisation”, Scottish Trade Union Review, No.84, September/October, pp. 24-5.
    • (1997) Scottish Trade Union Review , Issue.84 , pp. 24-5.
    • Chalmers, D.1
  • 20
    • 84979188687 scopus 로고
    • The nature of the firm
    • Coase, R.H. (1937), “The nature of the firm”, Economica, Vol. 4.
    • (1937) Economica , vol.4
    • Coase, R.H.1
  • 21
    • 0345975697 scopus 로고
    • Information for Labour
    • in Carsberg, B.V. and Hope, T. (Eds), Philip Allan, Deddington.
    • Cooper, D. (1984), “Information for Labour” in Carsberg, B.V. and Hope, T. (Eds), Current Issues in Accounting, 2nd edition, Philip Allan, Deddington.
    • (1984) Current Issues in Accounting
    • Cooper, D.1
  • 22
    • 0000858990 scopus 로고
    • The value of corporate accounting reports: arguments for a political economy of accounting
    • Cooper, D.J. and Sherer, M. (1984), “The value of corporate accounting reports: arguments for a political economy of accounting”, Accounting, Organizations and Society, Vol. 9 No. 3/4, pp.207-32.
    • (1984) Accounting , vol.9 , pp. 207-32.
    • Cooper, D.J.1    Sherer, M.2
  • 23
    • 0004229464 scopus 로고    scopus 로고
    • CEPAA, London.
    • Council on Economic Priorities Accreditation Agency (1997), Social Accountability 8000, CEPAA, London.
    • (1997) Social Accountability 8000
  • 25
    • 84865818621 scopus 로고
    • A strategic approach to economic and industrial policy
    • in Cowling, K. and Sugden, R. (Eds), Manchester University Press, Manchester.
    • Cowling, K. (1990), “A strategic approach to economic and industrial policy”, in Cowling, K. and Sugden, R. (Eds), A New Economic Policy for Britain – Essays on the Development of Industry, Manchester University Press, Manchester.
    • (1990) A New Economic Policy for Britain – Essays on the Development of Industry
    • Cowling, K.1
  • 29
    • 0003129803 scopus 로고    scopus 로고
    • The essence of the modern corporation: markets, strategic decision making and the theory of the firm
    • Cowling, K. and Sugden, R. (1998a), “The essence of the modern corporation: markets, strategic decision making and the theory of the firm”, The Manchester School, Vol. 66 No. 1, pp 59-86.
    • (1998) The Manchester School , vol.66 , Issue.1 , pp. 59-86.
    • Cowling, K.1    Sugden, R.2
  • 30
    • 0031714285 scopus 로고    scopus 로고
    • Strategic trade policy reconsidered: national rivalry vs. free trade vs. international co-operation
    • Cowling, K. and Sugden, R. (1998b), “Strategic trade policy reconsidered: national rivalry vs. free trade vs. international co-operation”, Kyklos, Vol. 51, pp. 339-5.
    • (1998) Kyklos , vol.51 , pp. 339-5.
    • Cowling, K.1    Sugden, R.2
  • 31
    • 84986165113 scopus 로고    scopus 로고
    • A critical analysis of the proposed investment treaty in WTO
    • http://www.panasia.org.sg/souths/twn/title/ana-ch.htm
    • Das, B.L. (1997), “A critical analysis of the proposed investment treaty in WTO”, @http://www.panasia.org.sg/souths/twn/title/ana-ch.htm
    • (1997)
    • Das, B.L.1
  • 32
    • 0001091248 scopus 로고    scopus 로고
    • 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 and Business Research, Vol. 26 No. 3, pp. 187-99.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-99.
    • Deegan, C.1    Gordon, B.2
  • 33
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively?
    • Deegan, C. and Rankin, M. (1996), “Do Australian companies report environmental news objectively?”, Accounting, Auditing & Accountability Journal, Vol. 9 No. 2, pp. 50-67.
    • (1996) Accounting , vol.9 , Issue.2 , pp. 50-67.
    • Deegan, C.1    Rankin, M.2
  • 35
    • 71049115335 scopus 로고
    • Trade location of economic activity and the multinational enterprise: a search for an eclectic approach
    • in Ohlin, B., Hesselborn, P. and Wijkman, P.M. (Eds), Macmillan, London.
    • Dunning, J.H. (1977), “Trade location of economic activity and the multinational enterprise: a search for an eclectic approach”, in Ohlin, B., Hesselborn, P. and Wijkman, P.M. (Eds), The International Allocation of Economic Activity, Macmillan, London.
    • (1977) The International Allocation of Economic Activity
    • Dunning, J.H.1
  • 36
    • 84981580027 scopus 로고
    • Explaining changing patterns of international production: in defence of the eclectic theory
    • Dunning, J.H. (1979), “Explaining changing patterns of international production: in defence of the eclectic theory”, Oxford Bulletin of Economics and Statistics, Vol. 41.
    • (1979) Oxford Bulletin of Economics and Statistics , vol.41
    • Dunning, J.H.1
  • 37
    • 85125817602 scopus 로고
    • Towards an eclectic theory of international production: some empirical tests
    • Dunning, J.H. (1980), “Towards an eclectic theory of international production: some empirical tests”, Journal of International Business Studies, Vol. 11.
    • (1980) Journal of International Business Studies , vol.11
    • Dunning, J.H.1
  • 38
    • 51649169836 scopus 로고
    • Explaining the international direct investment position of countries: towards a dynamic or developmental approach
    • Dunning, J.H. (1981), “Explaining the international direct investment position of countries: towards a dynamic or developmental approach”, Weltwirtschaftliches Archiv, Vol. 117.
    • (1981) Weltwirtschaftliches Archiv , vol.117
    • Dunning, J.H.1
  • 41
    • 84969708589 scopus 로고    scopus 로고
    • 21 October.
    • Financial Times (1998), 21 October.
    • (1998) Financial Times
  • 42
    • 0031433506 scopus 로고    scopus 로고
    • Can the environment survive the global economy?
    • Goldsmith, E. (1997), “Can the environment survive the global economy?”, The Ecologist, Vol. 27 No. 6, November/December.
    • (1997) The Ecologist , vol.27 , Issue.6
    • Goldsmith, E.1
  • 45
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
    • Gray, R.H., Kuohy, R. and Lavers, S. (1995), “Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 47-77.
    • (1995) Accounting , vol.8 , Issue.2 , pp. 47-77.
    • Gray, R.H.1    Kuohy, R.2    Lavers, S.3
  • 46
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: a comparative international analysis
    • Guthrie, J. and Parker, L (1990), “Corporate social disclosure practice: a comparative international analysis”, Advances in Public Interest Accounting, Vol. 3, pp. 159-75.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-75.
    • Guthrie, J.1    Parker, L.2
  • 47
    • 84986177961 scopus 로고
    • A proposal for monitoring transnational corporations
    • in Cowling, K. and Sugden, R. (Eds), Manchester University Press, Manchester.
    • Harte, G. and Sugden, R. (1990), “A proposal for monitoring transnational corporations”, in Cowling, K. and Sugden, R. (Eds), A New Economic Policy for Britain – Essays on the Development of Industry, Manchester University Press, Manchester.
    • (1990) A New Economic Policy for Britain – Essays on the Development of Industry
    • Harte, G.1    Sugden, R.2
  • 48
    • 84986081182 scopus 로고
    • Co-operation in the European community to regulate transnational corporations
    • in Koubek, N., Gester, H. and Wiedemeyer, G.R. (Eds), Nomos Verlagsgesellschaft, Baden-Baden.
    • Harte, G. and Sugden, R. (1992), “Co-operation in the European community to regulate transnational corporations”, in Koubek, N., Gester, H. and Wiedemeyer, G.R. (Eds), Richtlinien fu¨r das Personal-Management in Internationalen Unternehmungen, Nomos Verlagsgesellschaft, Baden-Baden.
    • (1992) Richtlinien fu¨r das Personal-Management in Internationalen Unternehmungen
    • Harte, G.1    Sugden, R.2
  • 49
    • 36849053954 scopus 로고
    • Farewell, nation state
    • Held, D. (1988), “Farewell, nation state”, Marxism Today, December, pp. 12, 13, 15-17.
    • (1988) Marxism Today , pp. 12-13
    • Held, D.1
  • 50
    • 0001864559 scopus 로고
    • The transaction cost theory of the multinational enterprise
    • in Pitelis, C. and Sugden, R. (Eds), Routledge, London.
    • Hennart, S. F. (1991), “The transaction cost theory of the multinational enterprise”, in Pitelis, C. and Sugden, R. (Eds), The Nature of the Transnational Firm, Routledge, London.
    • (1991) The Nature of the Transnational Firm
    • Hennart, S.F.1
  • 51
    • 27944471229 scopus 로고
    • The socio-political paradigm in financial accounting research
    • Hines, R.D. (1989), “The socio-political paradigm in financial accounting research”, Accounting, Auditing & Accountability Journal, Vol. 2 No. 1, pp. 52-76.
    • (1989) Accounting , vol.2 , Issue.1 , pp. 52-76.
    • Hines, R.D.1
  • 52
    • 27944449503 scopus 로고
    • On valuing nature
    • Hines, R.D. (1991a), “On valuing nature”, Accounting, Auditing & Accountability Journal, Vol. 4 No. 3, pp. 27-9.
    • (1991) Accounting , vol.4 , Issue.3 , pp. 27-9.
    • Hines, R.D.1
  • 53
    • 0000442574 scopus 로고
    • The FASB's conceptual framework, financial accounting and the maintenance of the social world
    • Hines, R.D. (1991b), “The FASB's conceptual framework, financial accounting and the maintenance of the social world”, Accounting, Organizations & Society, Vol. 16 No. 4, pp.313-31.
    • (1991) Accounting , vol.16 , Issue.4 , pp. 313-31.
    • Hines, R.D.1
  • 56
    • 84971171119 scopus 로고
    • The role of colonial and post-colonial states in imperialism – a case study of the Sierra Leone Development Company
    • Hoogvelt, A.M.M. and Tinker, A.M. (1978), “The role of colonial and post-colonial states in imperialism – a case study of the Sierra Leone Development Company”, Journal of Modern African Studies, Vol. 16 No. 1, pp. 67-79.
    • (1978) Journal of Modern African Studies , vol.16 , Issue.1 , pp. 67-79.
    • Hoogvelt, A.M.M.1    Tinker, A.M.2
  • 57
    • 84986178005 scopus 로고    scopus 로고
    • 8 February. House of Commons Paper No. HC58-1 (1998-99), HMSO, London.
    • House of Commons (1999), Environmental Audit Committee First Report on the MAI, 8 February. House of Commons Paper No. HC58-1 (1998-99), HMSO, London.
    • (1999) Environmental Audit Committee First Report on the MAI
  • 58
    • 84986177975 scopus 로고
    • Industrial democracy and socialist priorities
    • in Coates, K. (Ed.), Spokesman, Nottingham.
    • Hughes, J. (1986), “Industrial democracy and socialist priorities”, in Coates, K. (Ed.), Freedom and Fairness, Spokesman, Nottingham.
    • (1986) Freedom and Fairness
    • Hughes, J.1
  • 60
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram, R. and Frazier, K. (1980), “Environmental performance and corporate disclosure”, Journal of Accounting Research, Vol. 18 No. 2, pp. 614-22.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 614-22.
    • Ingram, R.1    Frazier, K.2
  • 61
    • 0003876446 scopus 로고
    • Kogan Page, London.
    • Institute of Chartered Accountants of Scotland (1988), Making Corporate Reports Valuable, Kogan Page, London.
    • (1988) Making Corporate Reports Valuable
  • 63
    • 0001777961 scopus 로고
    • Yesterday's accounting undermines production
    • Kaplan, R. (1984), “Yesterday's accounting undermines production”, Harvard Business Review, July/August, pp. 95-101.
    • (1984) Harvard Business Review , pp. 95-101.
    • Kaplan, R.1
  • 67
    • 0000796867 scopus 로고
    • The real cultural significance of accounts
    • Lehman, C. and Tinker, T. (1987), “The real cultural significance of accounts”, Accounting, Organizations and Society, Vol. 12 No. 5, pp. 503-22.
    • (1987) Accounting , vol.12 , Issue.5 , pp. 503-22.
    • Lehman, C.1    Tinker, T.2
  • 69
    • 0002728608 scopus 로고
    • Value for money auditing: some observations on its origin and theory
    • in Cooper, D.J. and Hopper, T.M. (Eds), Macmillan, Basingstoke.
    • McSweeney, B. and Sherer, M. (1990), “Value for money auditing: some observations on its origin and theory”, in Cooper, D.J. and Hopper, T.M. (Eds), Critical Accounts, Macmillan, Basingstoke.
    • (1990) Critical Accounts
    • McSweeney, B.1    Sherer, M.2
  • 72
    • 0001533185 scopus 로고
    • Accounting as reality construction: towards a new epistemology for accounting practice
    • Morgan, G. (1988), “Accounting as reality construction: towards a new epistemology for accounting practice”, Accounting, Organizations and Society, Vol. 13 No. 5, pp. 477-85.
    • (1988) Accounting , vol.13 , Issue.5 , pp. 477-85.
    • Morgan, G.1
  • 73
    • 84986046278 scopus 로고    scopus 로고
    • Multilateral investment agreement and poor countries
    • Mukherjee, N. (1996), “Multilateral investment agreement and poor countries”, Economic and Political Weekly, 23 November, pp. 3045-6.
    • (1996) Economic and Political Weekly , pp. 3045-6.
    • Mukherjee, N.1
  • 75
    • 84986057384 scopus 로고
    • The Asia-Pacific region in the 21st century: future relations among the United States, Japan and Asia
    • in Adams, F.G., Katsuhara, T. and Nogami, K. (Eds), International Centre for the Study of East Asian Development, Kitakyushu.
    • Nagata, M. (1995), “The Asia-Pacific region in the 21st century: future relations among the United States, Japan and Asia”, in Adams, F.G., Katsuhara, T. and Nogami, K. (Eds), Interdependence and New Directions for Development Policy in East and Southeast Asia, International Centre for the Study of East Asian Development, Kitakyushu.
    • (1995) Interdependence and New Directions for Development Policy in East and Southeast Asia
    • Nagata, M.1
  • 76
    • 4444313163 scopus 로고    scopus 로고
    • (OECD Press Release 3 December), http://www.oecd.org/daf/cmis/mai/mainindex.htm
    • OECD (1998), Informal Consultations on International Investment, (OECD Press Release 3 December), http://www.oecd.org/daf/cmis/mai/mainindex.htm
    • (1998) Informal Consultations on International Investment
  • 77
    • 0000911325 scopus 로고
    • A radical perspective on the disclosure of information to trade unions
    • Ogden, S. and Bougen, P. (1985), “A radical perspective on the disclosure of information to trade unions”, Accounting, Organizations and Society, Vol. 10 No. 2, pp. 211-24.
    • (1985) Accounting , vol.10 , Issue.2 , pp. 211-24.
    • Ogden, S.1    Bougen, P.2
  • 78
    • 13944270498 scopus 로고    scopus 로고
    • Divide and rule by transnational corporations
    • in Pitelis, C. and Sugden, R. (Eds), Routledge, London.
    • Peoples, J. and Sugden, R. (1999), “Divide and rule by transnational corporations”, in Pitelis, C. and Sugden, R. (Eds), The Nature of the Transnational Firm, 2nd edition, Routledge, London.
    • (1999) The Nature of the Transnational Firm
    • Peoples, J.1    Sugden, R.2
  • 79
    • 0001934990 scopus 로고
    • Social accounting as imminent legitimation: a critique of technist ideology
    • Puxty, A.G. (1986), “Social accounting as imminent legitimation: a critique of technist ideology”, Advances in Public Interest Accounting, Vol. 1, pp. 95-112.
    • (1986) Advances in Public Interest Accounting , vol.1 , pp. 95-112.
    • Puxty, A.G.1
  • 80
    • 0347049541 scopus 로고    scopus 로고
    • Towards a multilateral framework on investment
    • Ramaiah, B.B. (1997), “Towards a multilateral framework on investment”, Transnational Corporations, Vol. 6 No. 1, pp. 117-21.
    • (1997) Transnational Corporations , vol.6 , Issue.1 , pp. 117-21.
    • Ramaiah, B.B.1
  • 81
    • 0038153244 scopus 로고    scopus 로고
    • “Export performance and foreign affiliate activity in Japan's large machinery firms’’
    • Ramstetter, E.D. (1997), “Export performance and foreign affiliate activity in Japan's large machinery firms’’, Transnational Corporations, Vol. 6 No. 3, December, pp. 113-33.
    • (1997) Transnational Corporations , vol.6 , Issue.3 , pp. 113-133
    • Ramstetter, E.D.1
  • 82
    • 84978565330 scopus 로고
    • An assessment of the relationship between US corporate environmental performance and disclosure
    • Rockness, J.W. (1985) “An assessment of the relationship between US corporate environmental performance and disclosure”, Journal of Business Finance and Accounting, Vol. 12 No. 3, pp. 339-54.
    • (1985) Journal of Business Finance and Accounting , vol.12 , Issue.3 , pp. 339-54.
    • Rockness, J.W.1
  • 83
    • 84986152196 scopus 로고    scopus 로고
    • Transnationals must face responsibilities
    • Roddick, A. (1999), “Transnationals must face responsibilities”, Financial Times, 16 January, p. 8.
    • (1999) Financial Times , pp. 8.
    • Roddick, A.1
  • 84
    • 85046984741 scopus 로고    scopus 로고
    • Meet the new world government
    • Rowan, D. (1998), “Meet the new world government”, The Guardian, 13 February, p. 15.
    • (1998) The Guardian , pp. 15.
    • Rowan, D.1
  • 87
    • 0002153369 scopus 로고
    • Accounting and social change: a neutralist view
    • Solomons, D. (1991), “Accounting and social change: a neutralist view”, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95.
    • (1991) Accounting , vol.16 , Issue.3 , pp. 287-95.
    • Solomons, D.1
  • 88
    • 0003632167 scopus 로고
    • Standing Commission on the Scottish Economy, Glasgow.
    • Standing Commission on the Scottish Economy (1990), Final Report, Standing Commission on the Scottish Economy, Glasgow.
    • (1990) Final Report
  • 89
    • 0002035668 scopus 로고
    • The role of information in public accountability
    • in Hopwood, A. and Tompkins, C. (Eds), Philip Allen, Oxford.
    • Stewart, J.D. (1984), “The role of information in public accountability”, in Hopwood, A. and Tompkins, C. (Eds), Issues in Public Sector Accounting, Philip Allen, Oxford.
    • (1984) Issues in Public Sector Accounting
    • Stewart, J.D.1
  • 91
    • 0042033519 scopus 로고    scopus 로고
    • Economias multinacionales y la ley del desarrolle sin equidad
    • Sugden, R. (1997), “Economias multinacionales y la ley del desarrolle sin equidad”, (Multinational economies and the law of uneven development), FACES, Vol. 3 No. 4, pp.87-116.
    • (1997) (Multinational economies and the law of uneven development) , vol.3 , Issue.4 , pp. 87-116.
    • Sugden, R.1
  • 93
    • 84965782932 scopus 로고
    • 2 June.
    • The Guardian (1987), 2 June.
    • (1987) The Guardian
  • 94
    • 0000137833 scopus 로고
    • Towards a political economy of accounting: an empirical illustration of the Cambridge controversies
    • Tinker, A.M. (1980), “Towards a political economy of accounting: an empirical illustration of the Cambridge controversies”, Accounting, Organizations and Society, Vol. 5, pp. 147-60.
    • (1980) Accounting , vol.5 , pp. 147-60.
    • Tinker, A.M.1
  • 95
    • 49049144518 scopus 로고
    • The normative origins of positive theories: ideology and accounting thought
    • Tinker, A.W., Merino, B.D. and Neimark, M.D. (1982), “The normative origins of positive theories: ideology and accounting thought”, Accounting, Organizations and Society, Vol. 7 No. 2, pp. 167-200.
    • (1982) Accounting , vol.7 , Issue.2 , pp. 167-200.
    • Tinker, A.W.1    Merino, B.D.2    Neimark, M.D.3
  • 97
    • 84951545728 scopus 로고
    • The struggle over meaning in accounting and corporate research: a comparative evaluation and critical historiography
    • Tinker, T. and Neimark, M. (1988), “The struggle over meaning in accounting and corporate research: a comparative evaluation and critical historiography”, Accounting, Auditing & Accountability, Vol. 1 No. 1, pp. 55-74.
    • (1988) Accounting , vol.1 , Issue.1 , pp. 55-74.
    • Tinker, T.1    Neimark, M.2
  • 99
    • 0003530178 scopus 로고
    • United Nations, New York, NY.
    • United Nations (1993), World Investment Report – 1993, United Nations, New York, NY.
    • (1993) World Investment Report – 1993
  • 100
    • 0003396867 scopus 로고    scopus 로고
    • United Nations, New York, NY.
    • United Nations (1997), World Investment Report – 1997, United Nations, New York, NY.
    • (1997) World Investment Report – 1997
  • 101
    • 0003578599 scopus 로고    scopus 로고
    • United Nations, New York, NY and Geneva.
    • United Nations (1998), World Investment Report – 1998, United Nations, New York, NY and Geneva.
    • (1998) World Investment Report – 1998
  • 102
    • 84909012804 scopus 로고
    • Information economics and agency theory: elements for a theory of corporate reporting
    • in Lee, T.A. (Ed.), Institute of Chartered Accountants of Scotland, Edinburgh.
    • Walker, M. (1988), “Information economics and agency theory: elements for a theory of corporate reporting”, in Lee, T.A. (Ed.), Making Corporate Reports Valuable – The Literature Surveys, Institute of Chartered Accountants of Scotland, Edinburgh.
    • (1988) Making Corporate Reports Valuable – The Literature Surveys
    • Walker, M.1
  • 104
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. (1982), “An evaluation of environmental disclosures made in corporate annual reports”, Accounting, Organizations and Society, Vol. 7 No. 1, pp. 53-63.
    • (1982) Accounting , vol.7 , Issue.1 , pp. 53-63.
    • Wiseman, J.1
  • 105
    • 0002390480 scopus 로고
    • Accounting standards and host country control of multinationals
    • Briston, R. (1984), “Accounting standards and host country control of multinationals”, British Accounting Review, Vol. 16 No. 1, pp. 12-26.
    • (1984) British Accounting Review , vol.16 , Issue.1 , pp. 12-26.
    • Briston, R.1
  • 108
    • 84986077958 scopus 로고
    • New times, green times
    • Steward, F. (1989), “New times, green times”, Marxism Today, March, pp. 14, 15, 17.
    • (1989) Marxism Today , pp. 14-15
    • Steward, F.1
  • 109
    • 85022703777 scopus 로고
    • A warm welcome for foreign-owned transnationals from recent British governments
    • in Chick, M. (Ed.), Edward Elgar, Aldershot.
    • Sugden, R. (1990), “A warm welcome for foreign-owned transnationals from recent British governments”, in Chick, M. (Ed.), Governments, Industries and Markets – Aspects of Government-industry Relations in the UK, Japan, West Germany and the USA since 1945, Edward Elgar, Aldershot.
    • (1990) Governments
    • Sugden, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.