The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
An examination of social and environmental reporting strategies
Abstract
The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in social and environmental disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem to hold for social disclosures.
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Citations
Cites
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Environmental disclosures, regulatory costs, and changes in firm value
Blacconiere, W. G., & Patten, D. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90026-4 · Cited by 782
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Self-citation
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
O’Donovan, G. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435870 · Cited by 1,450
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Self-citationDeterminants of voluntary CSR disclosure: empirical evidence from Germany
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011) · Review of Managerial Science · doi:10.1007/s11846-010-0052-3 · Cited by 926
Beyond “Does it Pay to be Green?” A Meta-Analysis of Moderators of the CEP–CFP Relationship
Dixon-Fowler, H. R., Slater, D. J., Johnson, J. L., Ellstrand, A. E., & Romi, A. M. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1268-8 · Cited by 677
Metadata
- Authors
- Cormier, D., & Gordon, I. M.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2001-12-01
- Volume
- 14
- Issue
- 5
- Pages
- 587-617
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2156536580
- Cited by
- 686
- References
- 5
- FWCI
- 18.42
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
