Irvine, Helen; Gaffikin, Michael - In: Accounting, Auditing & Accountability Journal 19 (2006) November, pp. 115-145
Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...