메뉴 건너뛰기




Volumn , Issue , 2004, Pages 21-48

A Study of the Provision of Natural Environment Disclosures in the Annual Reports of Pacific Island Countries’ Entities and User/Preparer Needs

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84992954666     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (7)

References (84)
  • 1
    • 33645933383 scopus 로고    scopus 로고
    • External Reporting in Less Developed Countries with Moderately Sophisticated Capital Markets
    • Abu-Nassar, M. and B. A. Rutherford. (2000). External Reporting in Less Developed Countries with Moderately Sophisticated Capital Markets. Research in Accounting in Emerging Economies, 4, 227-246.
    • (2000) Research in Accounting in Emerging Economies , vol.4 , pp. 227-246
    • Abu-Nassar, M.1    Rutherford, B.A.2
  • 2
    • 0032020418 scopus 로고    scopus 로고
    • Corporate Social Reporting Practices in Western Europe: Legitimising Corporate Behaviour?
    • Adams, C. A., W. Y. Hill, and C. B. Roberts. (1998). Corporate Social Reporting Practices in Western Europe: Legitimising Corporate Behaviour? British Accounting Review, 30, 1-21.
    • (1998) British Accounting Review , vol.30 , pp. 1-21
    • Adams, C.A.1    Hill, W.Y.2    Roberts, C.B.3
  • 4
    • 0033095793 scopus 로고    scopus 로고
    • Associations Between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta Analysis
    • Ahmed, K. and J. K. Courtis. (1999). Associations Between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta Analysis. British Accounting Review, 31, 35-61.
    • (1999) British Accounting Review , vol.31 , pp. 35-61
    • Ahmed, K.1    Courtis, J.K.2
  • 5
    • 0002099357 scopus 로고
    • The Effect of Non-financial Company Characteristics on Mandatory Disclosure Compliance in Developing Countries: The Case of Bangladesh
    • Ahmed, K. and D. Nicholls. (1994). The Effect of Non-financial Company Characteristics on Mandatory Disclosure Compliance in Developing Countries: The Case of Bangladesh. The International Journal of Accounting, 29(1), 62-77.
    • (1994) The International Journal of Accounting , vol.29 , Issue.1 , pp. 62-77
    • Ahmed, K.1    Nicholls, D.2
  • 6
    • 85184111450 scopus 로고    scopus 로고
    • Australian Agency for International Development Public Affairs, Canberra ACT
    • Ausaid. (1998a). Country Brief: Nauru, Australian Agency for International Development Public Affairs, Canberra ACT.
    • (1998) Country Brief: Nauru
  • 7
    • 85184098093 scopus 로고    scopus 로고
    • Australian Agency for International Development Public Affairs, Canberra ACT
    • Ausaid. (1998b). Country Brief: Solomon Islands, Australian Agency for International Development Public Affairs, Canberra ACT.
    • (1998) Country Brief: Solomon Islands
  • 10
    • 0002540018 scopus 로고
    • Determinants of Corporate Decision to Disclose Social Information
    • Belkaoui, A. and P. G. Karpik. (1989). Determinants of Corporate Decision to Disclose Social Information. Accounting, Auditing & Accountability Journal, 2(1), 36-51.
    • (1989) Accounting, Auditing & Accountability Journal , vol.2 , Issue.1 , pp. 36-51
    • Belkaoui, A.1    Karpik, P.G.2
  • 11
    • 33846301763 scopus 로고    scopus 로고
    • Traditional and Western Accounting Disclosure Models for Pacific Island Countries’ Entities
    • Brown, A. M. and G. Tower. (2002). Traditional and Western Accounting Disclosure Models for Pacific Island Countries’ Entities. Pacific Accounting Review, 14(1), 43-66.
    • (2002) Pacific Accounting Review , vol.14 , Issue.1 , pp. 43-66
    • Brown, A.M.1    Tower, G.2
  • 12
  • 13
    • 85040436124 scopus 로고    scopus 로고
    • Australian Commonwealth Authorities: An Analysis of Their Environmental Disclosures
    • Burritt, R. L. and S. Welch. (1997a). Australian Commonwealth Authorities: An Analysis of Their Environmental Disclosures. Abacus, 33(1), 69-87.
    • (1997) Abacus , vol.33 , Issue.1 , pp. 69-87
    • Burritt, R.L.1    Welch, S.2
  • 14
    • 84986161488 scopus 로고    scopus 로고
    • Accountability for Environmental Performance of the Australian Commonwealth Public Sector
    • Burritt, R. L. and S. Welch. (1997b). Accountability for Environmental Performance of the Australian Commonwealth Public Sector. Accounting, Auditing & Accountability Journal, 10(4), 352-561.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 352-561
    • Burritt, R.L.1    Welch, S.2
  • 15
    • 85184105070 scopus 로고    scopus 로고
    • A Nation Searches for a Way Between Two Worlds
    • Callick, R. (2000). A Nation Searches for a Way Between Two Worlds. Australian Financial Review, http://www.afr.com.au/content/000525/worldAvorld2.html
    • (2000) Australian Financial Review
    • Callick, R.1
  • 16
    • 0003223531 scopus 로고
    • Classical Democracy and the Mandate in Australia
    • R. Lucy, Melbourne: MacMillan
    • Carstairs, M. and G. Maddox. (1983). Classical Democracy and the Mandate in Australia. In R. Lucy, (Ed.), The Pieces of Politics. Melbourne: MacMillan.
    • (1983) The Pieces of Politics
    • Carstairs, M.1    Maddox, G.2
  • 18
    • 0000253358 scopus 로고
    • Voluntary Financial Disclosure by Mexican Corporations
    • Chow, C. W. and A. Wong-Boren. (1987). Voluntary Financial Disclosure by Mexican Corporations. The Accounting Review 62(3), 533-541.
    • (1987) The Accounting Review , vol.62 , Issue.3 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 19
    • 85184100253 scopus 로고
    • Corporate Environmental Reporting Seen as Growth Industry
    • Cohen, D. C. (1994). Corporate Environmental Reporting Seen as Growth Industry. Safety and Health, 150(3), 121-124.
    • (1994) Safety and Health , vol.150 , Issue.3 , pp. 121-124
    • Cohen, D.C.1
  • 21
    • 0001352180 scopus 로고
    • 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 and Public Policy, 26(3), 174-189.
    • (1991) The International Journal of Accounting and Public Policy , vol.26 , Issue.3 , pp. 174-189
    • Cooke, T.E.1
  • 22
    • 0000962356 scopus 로고
    • The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-based Analysis
    • Cowen, S. S., L. B. Ferreri, and L. D. Parker. (1987). The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-based Analysis. Accounting, Organizations and Society, 12(2), 111-122.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.2 , pp. 111-122
    • Cowen, S.S.1    Ferreri, L.B.2    Parker, L.D.3
  • 24
    • 0043064830 scopus 로고
    • A Survey of Australian Accountants’ Attitudes on Environmental Reporting
    • Deegan, C., S. Geddes, and J. Staunton. (1995), A Survey of Australian Accountants’ Attitudes on Environmental Reporting. Accounting Forum, 19(2/3), 143-163.
    • (1995) Accounting Forum , vol.19 , Issue.2-3 , pp. 143-163
    • Deegan, C.1    Geddes, S.2    Staunton, J.3
  • 25
    • 0001091248 scopus 로고    scopus 로고
    • A Study of the Environmental Disclosure Practices of Australian Corporations
    • Deegan, C. and B. Gordon. (1996). A Study of the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Research, 26(3), 187-199.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 26
    • 33846328084 scopus 로고    scopus 로고
    • Do Australian Companies Report Environmental News Objectively: An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Agency
    • Deegan, C. and M. Rankin. (1996). Do Australian Companies Report Environmental News Objectively: An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Agency. International Journal of Accounting Education and Research, 31(1), 50-67.
    • (1996) International Journal of Accounting Education and Research , vol.31 , Issue.1 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 27
    • 33846309723 scopus 로고
    • The Environment: An Accountant’s Dilemma
    • April/June
    • Deegan, C. M. (1995). The Environment: An Accountant’s Dilemma. The Malaysian Accountant, April/June, 21-25.
    • (1995) The Malaysian Accountant , pp. 21-25
    • Deegan, C.M.1
  • 30
    • 0012594603 scopus 로고    scopus 로고
    • Triple Bottom Line Reporting-Reporting for the Third Millennium
    • November
    • Elkington, J. (1999). Triple Bottom Line Reporting-Reporting for the Third Millennium. Australian CPA, November, 75-77.
    • (1999) Australian CPA , pp. 75-77
    • Elkington, J.1
  • 33
    • 85184096624 scopus 로고    scopus 로고
    • Technical Consultation of South Pacific Small Island Developing States on Sustainable Development in Agriculture, Forestry and Fisheries, Apia, Samoa, Food and Agriculture Organization of the United Nations
    • FAO. (1996). Sustainable Management of Natural Resources in the South Pacific. Technical Consultation of South Pacific Small Island Developing States on Sustainable Development in Agriculture, Forestry and Fisheries, Apia, Samoa, Food and Agriculture Organization of the United Nations.
    • (1996) Sustainable Management of Natural Resources in the South Pacific
  • 36
    • 0002043866 scopus 로고
    • Environmental Disclosures in Annual Reports and lOKs: An Examination
    • Gamble, G. O., K. Hsu, D. Kite, and R. R. Radtke. (1995). Environmental Disclosures in Annual Reports and lOKs: An Examination. Accounting Horizons, 9(3), 34-54.
    • (1995) Accounting Horizons , vol.9 , Issue.3 , pp. 34-54
    • Gamble, G.O.1    Hsu, K.2    Kite, D.3    Radtke, R.R.4
  • 38
    • 0000003406 scopus 로고
    • Recent Environmental Disclosures in Annual Reports of Australian Public and Private Sector Organisations
    • Gibson, R. and J. Guthrie. (1995). Recent Environmental Disclosures in Annual Reports of Australian Public and Private Sector Organisations. Accounting Forum, 19(2/3), 111-127.
    • (1995) Accounting Forum , vol.19 , Issue.2-3 , pp. 111-127
    • Gibson, R.1    Guthrie, J.2
  • 39
    • 84953587002 scopus 로고
    • Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies
    • Gray, R., R. Kouhy, and S. Lavers. (1995b). Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal, 8(2), 78-101.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 41
    • 84984117827 scopus 로고
    • Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
    • March
    • Gray, S. (1988). Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus, March, 1-15.
    • (1988) Abacus , pp. 1-15
    • Gray, S.1
  • 43
    • 84986065112 scopus 로고    scopus 로고
    • Some Determinants of Social and Environmental Disclosures in New Zealand Companies
    • Hackston, D. and M. J. Milne. (1996). Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.1 , pp. 77-108
    • Hackston, D.1    Milne, M.J.2
  • 44
    • 85076303118 scopus 로고
    • The Cultural Relativity of Organisational Practices and Theories
    • Hofstede, G. (1983). The Cultural Relativity of Organisational Practices and Theories. Journal of International Business Studies, 24(1), 75-89.
    • (1983) Journal of International Business Studies , vol.24 , Issue.1 , pp. 75-89
    • Hofstede, G.1
  • 45
    • 85184126539 scopus 로고    scopus 로고
    • Enterprises and the Environment
    • January
    • IFAC. (1998). Enterprises and the Environment. IFAC Quarterly, January, 22-26.
    • (1998) IFAC Quarterly , pp. 22-26
  • 47
    • 24244463330 scopus 로고    scopus 로고
    • Corporate Environmental Disclosures in Response to Public Awareness of the Ok Tedi Copper Mine Disaster: A Legitimacy Theory Perspective
    • Jantadej, P. and P. Kent. (1999). Corporate Environmental Disclosures in Response to Public Awareness of the Ok Tedi Copper Mine Disaster: A Legitimacy Theory Perspective. Accounting Research Journal, 12(1), 72-88.
    • (1999) Accounting Research Journal , vol.12 , Issue.1 , pp. 72-88
    • Jantadej, P.1    Kent, P.2
  • 49
    • 0001192746 scopus 로고    scopus 로고
    • Disclosing New Worlds: A Role for Social and Environmental Accounting and Auditing
    • Lehman, G. (1999). Disclosing New Worlds: A Role for Social and Environmental Accounting and Auditing. Accounting, Organizations and Society, 24, 217-241.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 217-241
    • Lehman, G.1
  • 51
    • 0000327004 scopus 로고
    • The Use of Disclosure Indices in Accounting Research: A Review Article
    • Marston, C. L. and P. J. Shrives. (1991). The Use of Disclosure Indices in Accounting Research: A Review Article. British Accounting Review, 23, 195-210.
    • (1991) British Accounting Review , vol.23 , pp. 195-210
    • Marston, C.L.1    Shrives, P.J.2
  • 52
    • 84999606877 scopus 로고    scopus 로고
    • Towards a Mega-Theory of Accounting
    • Mathews, M. R. (1997). Towards a Mega-Theory of Accounting. Asia-Pacific Journal of Accounting, 4(2), 273-289.
    • (1997) Asia-Pacific Journal of Accounting , vol.4 , Issue.2 , pp. 273-289
    • Mathews, M.R.1
  • 53
    • 0003087663 scopus 로고    scopus 로고
    • What to Do When Win-win Won’t Work: Environmental Strategies for Costly Regulation
    • Maxwell, J. W. (1996). What to Do When Win-win Won’t Work: Environmental Strategies for Costly Regulation. Business Horizons, 39(5), 60-63.
    • (1996) Business Horizons , vol.39 , Issue.5 , pp. 60-63
    • Maxwell, J.W.1
  • 54
    • 84986173204 scopus 로고    scopus 로고
    • Environmental Accounting-What Does It Mean to Professional Accountants?
    • Medley, P. (1997). Environmental Accounting-What Does It Mean to Professional Accountants? Accounting, Auditing & Accountability Journal, 10(4), 594-600.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 594-600
    • Medley, P.1
  • 56
    • 0037908458 scopus 로고    scopus 로고
    • Accounting and Disclosures of Environmental Contingencies
    • January
    • Munter, P., R. Sacasas, and E. Garcia. (1996). Accounting and Disclosures of Environmental Contingencies. The CPA Journal, January, 36-52.
    • (1996) The CPA Journal , pp. 36-52
    • Munter, P.1    Sacasas, R.2    Garcia, E.3
  • 57
    • 0000232513 scopus 로고
    • Corporate Social Disclosure: A Note on a Test of Agency Theory
    • Ness, K. E. and A. M. Mirza. (1991). Corporate Social Disclosure: A Note on a Test of Agency Theory. British Accounting Review, 23(3), 211-218.
    • (1991) British Accounting Review , vol.23 , Issue.3 , pp. 211-218
    • Ness, K.E.1    Mirza, A.M.2
  • 58
    • 0000905963 scopus 로고    scopus 로고
    • Managing Public Impressions: Environmental Disclosures in Annual Reports
    • Neu, D., H. Warsame, and K. Pedwell. (1998). Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society, 23(3), 265-282.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 59
    • 85184094339 scopus 로고    scopus 로고
    • Man Most Unlikely, but Rabuka a Force for Peace
    • May 22
    • New Zealand Press Association. (2000). Man Most Unlikely, but Rabuka a Force for Peace, Sydney Morning Herald, May 22.
    • (2000) Sydney Morning Herald
  • 62
    • 0004005475 scopus 로고    scopus 로고
    • Organisation for Economic Cooperation and Development, Paris
    • OECD. (1998). Eco-Efficiency. Organisation for Economic Cooperation and Development, Paris.
    • (1998) Eco-Efficiency
  • 64
    • 0001647340 scopus 로고
    • 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, 17(5), 471-475.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 68
    • 85184090114 scopus 로고    scopus 로고
    • Carving Out: Program 1
    • Radio Australia. (2000b). Carving Out: Program 1-People of the Sea. www.abc.net.au/ra/carvingout/radio/radio01.htm
    • (2000) People of the Sea
  • 69
    • 85184103670 scopus 로고    scopus 로고
    • Carving Out: Program 2
    • Radio Australia. (2000c). Carving Out: Program 2-Land, Our Living Place . ., www.abc.net.au/ra/carvingout/radio/radio02.htm
    • (2000) Land, Our Living Place
  • 70
    • 3543103470 scopus 로고
    • The House of Representatives
    • R. Lucy, Melbourne: MacMillan
    • Rodan, P. (1983). The House of Representatives. In R. Lucy (Ed.), The Pieces of Politics. Melbourne: MacMillan.
    • (1983) The Pieces of Politics
    • Rodan, P.1
  • 72
    • 85184126443 scopus 로고    scopus 로고
    • Regional Conference on Climate Change
    • Pacific Islands Report, March 29
    • South Pacific Regional Environment Programme. (2000). Regional Conference on Climate Change. South Pacific Regional Environment Programme Press Release. Pacific Islands Report, March 29.
    • (2000) South Pacific Regional Environment Programme Press Release
  • 74
    • 85184131625 scopus 로고    scopus 로고
    • OK Tedi Mine Remains Major Environmental Challenge
    • Feb 25
    • Tiptip, N. (2000). OK Tedi Mine Remains Major Environmental Challenge. The National/PINA Nius Online, Feb 25.
    • (2000) The National/PINA Nius Online
    • Tiptip, N.1
  • 75
    • 85184104386 scopus 로고
    • Kiribati
    • M. A. Ntumy, University of Hawaii Press, USA
    • Tsamenyi, M. (1993). Kiribati, in M. A. Ntumy (Ed.), South Pacific Islands Legal Systems. University of Hawaii Press, USA, pp. 75-99.
    • (1993) South Pacific Islands Legal Systems , pp. 75-99
    • Tsamenyi, M.1
  • 78
    • 85184081823 scopus 로고    scopus 로고
    • Traditional Culture and Modern Politics
    • Research School of Pacific and Asian Studies. The Australian National University
    • Vakatora, T. (1997). Traditional Culture and Modern Politics. State Society and Governance in Melanesia Discussion Paper, Vol. 2, Research School of Pacific and Asian Studies. The Australian National University.
    • (1997) State Society and Governance in Melanesia Discussion Paper , vol.2
    • Vakatora, T.1
  • 79
    • 0000103080 scopus 로고
    • 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. and K. Naser. (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 and Public Policy, 14, 311-368.
    • (1995) Journal of Accounting and Public Policy , vol.14 , pp. 311-368
    • Wallace, R.1    Naser, K.2
  • 83
    • 84859298726 scopus 로고    scopus 로고
    • Melanesian Elites and Modern Politics In New Caledonia and Vanuatu
    • Research School of Pacific and Asian Studies. The Australian National University
    • Wittersheim, E. (1998). Melanesian Elites and Modern Politics In New Caledonia and Vanuatu. State, Society and Governance in Melanesian Discussion Paper, Vol. 3, Research School of Pacific and Asian Studies. The Australian National University.
    • (1998) State, Society and Governance in Melanesian Discussion Paper , vol.3
    • Wittersheim, E.1
  • 84


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.