Kent, Pamela; Zunker, Tamara - In: Accounting, Auditing & Accountability Journal 26 (2013) October, pp. 1072-1106
setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media … adverse publicity are also significantly associated with higher quantities of employee-related disclosures. The quality of … these disclosures is questioned because 124 companies had adverse publicity relating to employees and only two of these …