Cormier, Denis; Gordon, Irene M. - In: Accounting, Auditing & Accountability Journal 14 (2001) 5, pp. 587-617
of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in … effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that …. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem …