Watson, Shaun - In: Meditari Accountancy Research 19 (2011) October, pp. 94-111
of media agenda-setting theory, the study draws a comparison between the volume of disclosure relating to conflict … disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the …. Originality/value – No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of …