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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,...
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responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator … of component variances (a two-way random and fixed effects panel) suggest that CSR investment without due disclosure …
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Purpose: The purpose of this paper is to investigate the relationship between level of environmental disclosure and …-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social … legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period …
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