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Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory
16 references·16 citing·44 second hopsampled
Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory (1999)Voluntary environmental and social accoun…Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Twenty‐five years of social and environmental accounting research (1997)Twenty‐five years of social a…Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…Corporate social and environmental reporting (1995)Corporate social and environm…Constructing a research database of social and environmental reporting by UK companies (1995)Constructing a research datab…Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Intra-industry environmental …Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Determinants of corporate soc…Exposure, legitimacy, and social disclosure (1991)Exposure, legitimacy, and soc…Corporate social disclosure practice: a comparative international analysis (1990)Corporate social disclosure p…Determinants of the Corporate Decision to Disclose Social Information (1989)Determinants of the Corporate…Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate Social Reporting: A…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis (1987)The impact of corporate chara…Chinese Values and the Search for Culture-Free Dimensions of Culture (1987)Chinese Values and the Search…Environmental Performance and Corporate Disclosure (1980)Environmental Performance and…On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement (1979)On the Measurement of Corpora…Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms (2020)Is corporate environmental di…Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)Does the market value greenho…The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018)The influence of culture and …Female directors and impression management in sustainability reporting (2018)Female directors and impressi…The Effects of Environmental Disclosure on Financial Performance in Malaysia (2016)The Effects of Environmental …Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach (2016)Corporate environmental susta…Board diversity and corporate social responsibility in Jordan (2016)Board diversity and corporate…A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity (2015)A comprehensive literature re…Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach (2014)Financial Factors Influencing…From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2012)From Voluntarism to Regulatio…Corporate social reporting (CSR) in emerging economies: A review and future direction (2009)Corporate social reporting (C…Environmental disclosure and performance reporting in Malaysia (2007)Environmental disclosure and …The project of intellectual capital disclosure: researching the research (2006)The project of intellectual c…Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) (2006)Disclosure and determinants s…LEGITIMACY AND THE INTERNET: AN EXAMINATION OF CORPORATE WEB PAGE ENVIRONMENTAL DISCLOSURES (2004)LEGITIMACY AND THE INTERNET: …Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability (2002)Media exposure, public policy…The Scree Test For The Number Of Factors (1966)Cross-Cultural Research Methods (1980)Culture's Consequences: International Differences in Work-Related Values (1981)The Confucius connection: From cultural roots to economic growth (1988)How children and adolescents spend time across the world: Work, play, and developmental opportunities. 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(1988)Corporate responsibility and financial performance: the role of intangible resources (2009)Strategic management a stakeholder approach (2010)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 (2002)Environmental disclosures in the annual report (2002)The Roles of Accounting in Organizations and Society (2005)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Positive Accounting Theory (1985)Does it pay to be really good? addressing the shape of the relationship between social and financial performance (2012)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Internal organisational factors influencing corporate social and ethical reporting (2002)Using content analysis as a research method to inquire into intellectual capital reporting (2004)
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References

  • 1995Corporate social and environmental reporting3,320 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory1,493 cited
  • 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory1,472 cited
  • 1987Chinese Values and the Search for Culture-Free Dimensions of Culture1,450 cited
  • 1991Exposure, legitimacy, and social disclosure1,261 cited
  • 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis1,162 cited
  • 1995Constructing a research database of social and environmental reporting by UK companies1,092 cited
  • 1979On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement1,047 cited
  • 1990Corporate social disclosure practice: a comparative international analysis983 cited
  • 1989Determinants of the Corporate Decision to Disclose Social Information

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760 cited
  • 1997Twenty‐five years of social and environmental accounting research755 cited
  • 1980Environmental Performance and Corporate Disclosure676 cited
  • Cited by

    • 2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data268 cited
    • 2016Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach267 cited
    • 2016Board diversity and corporate social responsibility in Jordan266 cited
    • 2018Female directors and impression management in sustainability reporting260 cited
    • 2018The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis242 cited
    • 2006The project of intellectual capital disclosure: researching the research220 cited
    • 2002Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability208 cited
    • 2009Corporate social reporting (CSR) in emerging economies: A review and future direction205 cited
    • 2007Environmental disclosure and performance reporting in Malaysia205 cited
    • 2016The Effects of Environmental Disclosure on Financial Performance in Malaysia204 cited
    • 2012From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China193 cited
    • 2004LEGITIMACY AND THE INTERNET: AN EXAMINATION OF CORPORATE WEB PAGE ENVIRONMENTAL DISCLOSURES184 cited
    • 2015A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity176 cited
    • 2020Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms174 cited
    • 2014Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach172 cited
    • 2006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)156 cited