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Conceptualising future change in corporate sustainability reporting
Adams, Carol A.; Whelan, Glen - In: Accounting, Auditing & Accountability Journal 22 (2009) January, pp. 118-143
Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed … threat to profitability. Research limitations/implications – Research and theorising in corporate social disclosure patterns …
Persistent link: https://www.econbiz.de/10009318122
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Metaphor in Nortel's letters to shareholders 1997-2006
Bujaki, Merridee; McConomy, Bruce - In: Accounting, Auditing & Accountability Journal 25 (2012) September, pp. 1113-1139
Purpose – This paper seeks to analyze the use of metaphor in the 1997-2006 letters to shareholders (LTS) of Nortel Networks Corporation (Nortel). It aims to assess the prevalence of metaphor and changes in the use of metaphor as turnover in corporate leadership took place and as Nortel's...
Persistent link: https://www.econbiz.de/10010592238
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Conceptualising future change in corporate sustainability reporting
Adams, Carol A.; Whelan, Glen - In: Accounting, Auditing & Accountability Journal 22 (2009) 1, pp. 118-143
Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed … threat to profitability. Research limitations/implications – Research and theorising in corporate social disclosure patterns …
Persistent link: https://www.econbiz.de/10014641187
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Metaphor in Nortel's letters to shareholders 1997‐2006
Bujaki, Merridee; McConomy, Bruce - In: Accounting, Auditing & Accountability Journal 25 (2012) 7, pp. 1113-1139
Purpose – This paper seeks to analyze the use of metaphor in the 1997‐2006 letters to shareholders (LTS) of Nortel Networks Corporation (Nortel). It aims to assess the prevalence of metaphor and changes in the use of metaphor as turnover in corporate leadership took place and as Nortel's...
Persistent link: https://www.econbiz.de/10014641387
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Corporate social disclosures in the context of national cultures and stakeholder theory
Orij, René - In: Accounting, Auditing & Accountability Journal 23 (2010) September, pp. 868-889
Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national … that corporate social disclosure levels are likely to be influenced by national cultures. Research limitations …/implications – The results of Van der Laan Smith et al. are largely supported. Culture is clearly related to corporate social disclosure …
Persistent link: https://www.econbiz.de/10009319420
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Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory
Magness, Vanessa - In: Accounting, Auditing & Accountability Journal 19 (2006) July, pp. 540-563
performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure … policy. Design/methodology/approach – This study in this paper uses regression analysis to examine annual report disclosure … of environmental information after a major accident in the mining industry. A multiple-item disclosure score is tailored …
Persistent link: https://www.econbiz.de/10009350751
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Discharging not-for-profit accountability: UK charities and public discourse
Dhanani, Alpa; Connolly, Ciaran - In: Accounting, Auditing & Accountability Journal 25 (2012) September, pp. 1140-1169
Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...
Persistent link: https://www.econbiz.de/10010592228
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Mandatory environmental disclosures in a legitimacy theory context
Luft Mobus, Janet - In: Accounting, Auditing & Accountability Journal 18 (2005) 4, pp. 492-517
disclosure and subsequent environmental regulatory performance. Design/methodology/approach – Using legitimacy theory as the … evaluated. Findings – Regression analysis shows a negative correlation between the mandatory disclosure of environmental legal … organizational impropriety revealed by mandatory accounting disclosures. Practical implications – Implications for practice include …
Persistent link: https://www.econbiz.de/10014641031
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Strategic posture, financial performance and environmental disclosure
Magness, Vanessa - In: Accounting, Auditing & Accountability Journal 19 (2006) 4, pp. 540-563
performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure … policy. Design/methodology/approach – This study in this paper uses regression analysis to examine annual report disclosure … of environmental information after a major accident in the mining industry. A multiple‐item disclosure score is tailored …
Persistent link: https://www.econbiz.de/10014641073
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Corporate social disclosures in the context of national cultures and stakeholder theory
Orij, René - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 868-889
Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national … that corporate social disclosure levels are likely to be influenced by national cultures. Research limitations …/implications – The results of Van der Laan Smith et al. are largely supported. Culture is clearly related to corporate social disclosure …
Persistent link: https://www.econbiz.de/10014641282