Tilling, Matthew V.; Tilt, Carol A. - In: Accounting, Auditing & Accountability Journal 23 (2010) 1, pp. 55-81
Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...