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題名:Social and Environmental Reporting and the Co-creation of Corporate Legitimacy
書刊名:Contemporary Management Research
作者:Bhattacharyya, AsitAgbola, Frank Wogbe
出版日期:2018
卷期:14:3
頁次:頁191-223
主題關鍵詞:Legitimacy theoryAnnual reportSocial disclosureEnvironmental disclosure
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
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2.Cho, C. H.、Patten, D. M.(2007)。The role of environmental disclosures as tools of legitimacy: A research note。Accounting, Organizations and Society,32(7/8),639-647。  new window
3.Wallace, R. S. O.、Naser, K.(1995)。Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong。Journal of Accounting and Public Policy,14(4),311-368。  new window
4.Islam, M. A.、Deegan, C.(2008)。Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh。Accounting, Auditing & Accountability Journal,21(6),850-874。  new window
5.Adams, C. A.(2002)。Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising。Accounting, Auditing & Accountability Journal,15(2),223-250。  new window
6.Williams, S. M.、Pei, Carol-Anne Ho Wern(1999)。Corporate social disclosures by listed companies on their web sites: an international comparison。The International Journal of Accounting,34(3),389-419。  new window
7.Oyelere, P.、Laswad, F.、Fisher, R.(2003)。Determinants of Internet Financial Reporting by New Zealand Companies。Journal of International Financial Management and Accounting,14(1),26-63。  new window
8.Bansal, P.(2005)。Evolving sustainability: A longitudinal study of corporate sustainable development。Strategic Management Journal,26(3),197-218。  new window
9.Cormier, D.、Magnan, M.(2003)。Environmental reporting management: a continental European perspective。Journal of Accounting and Public Policy,22(1),43-62。  new window
10.Wilmshurst, T. D.、Frost, G. R.(2000)。Corporate environmental reporting: A test of legitimacy theory。Accounting, Auditing & Accountability Journal,13(1),10-26。  new window
11.Cooke, T. E.(1989)。Disclosure in the corporate annual reports of Swedish companies。Accounting and Business Research,19(74),113-124。  new window
12.Deegan, C.、Gordon, B.(1996)。A study of the environmental disclosure practices of Australian corporations。Accounting and Business Research,26(3),187-199。  new window
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14.Patten, D. M.(1991)。Exposure, Legitimacy and Social Disclosure。Journal of Accounting and Public Policy,10(4),297-308。  new window
15.Wiseman, J.(1982)。An Evaluation of Environmental Disclosures Made in Corporate Annual Reports。Accounting, Organizations and Society,7(1),53-63。  new window
16.Neu, D.、Warsame, H. A.、Pewell, K. A.(1998)。Managing public impressions: Environmental disclosures in annual reports。Accounting, Organizations and Society,23(3),265-282。  new window
17.Rahaman, A.、Lawrence, S.、Roper, Juliet(2004)。Socialand Environmental Reporting at the VRA: Institutionalised Legitimacy or Legitimation Crisis?。Critical Perspectives on Accounting,15(1),35-56。  new window
18.Marquis, C.、Glynn, M. A.、Davis, G. F.(2007)。Community isomorphism and corporate social action。Academy of Management Review,32(3),925-945。  new window
19.Li, W.、Zhang, R.(2010)。Corporate social responsibility, ownership structure, and political interference: Evidence from China。Journal of Business Ethics,96(4),631-645。  new window
20.Cormier, D.、Magnan, M.、Van Velthoven, B.(2005)。Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?。European Accounting Review,14(1),3-39。  new window
21.Elkington, John(1994)。Towards the sustainable corporation: win-win-win business strategies for sustainable development。California Management Review,36(2),90-100。  new window
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23.Bansal, P.、Roth, K.(2000)。Why companies go green: A model of ecological responsiveness。Academy of Management Journal,43(4),717-736。  new window
24.Ahn, S. Y.、Park, D. J.(2018)。Corporate social responsibility and corporate longevity: The mediating role of social capital and moral legitimacy in Korea。Journal of Business Ethics,150(1),117-134。  new window
25.Al-Akra, M.、Eddie, I. A.、Ali, M. J.(2010)。The association between privatisation and voluntary disclosure: evidence from Jordan。Accounting and Business Research,40(1),55-74。  new window
26.Aras, G.、Aybars, A.、Kutlu, O.(2010)。Managing corporate performance investigating the relationship between corporate social responsibility and financial performance in emerging markets。International Journal of Productivity and Performance Management,59(3),229-254。  new window
27.Amran, A.、Devi, S. S.(2008)。The impact of government and foreign affiliate on corporate social reporting: The case of Malaysia。Managerial Auditing Journal,23(4),386-404。  new window
28.Bachmann, P.、Ingenhoff, D.(2017)。How Do Media Companies Gain Legitimacy? An Experimental Study on the (Ir) Relevance of CSR Communication。International Journal of Strategic Communication,11(1),79-94。  new window
29.Baldini, M.、Maso, L. D.、Liberatore, G.、Mazzi, F.、Terzani, S.(2018)。Role of country-and firm-level determinants in environmental, social, and governance disclosure。Journal of Business Ethics,150(1),79-98。  new window
30.Belal A. R.、Momin, M.(2009)。Corporate social reporting (CSR) in emerging economies: A review and future direction。Research in Accounting in Emerging Economics,9,119-143。  new window
31.Behram, N. K.(2015)。A cross-sectoral analysis of environmental disclosures in a legitimacy theory context。Journal of Management and Sustainability,5(1),20-37。  new window
32.Bitektine, A.(2011)。Toward a Theory of Social Judgments of Organizations: The Case of Legitimacy, Reputation, and Status。Academy of Management Review,36(1),151-179。  new window
33.Branco, Manuel Castelo、Rodrigues, Lucia Lima(2008)。Factors influencing social responsibility disclosure by Portuguese companies。Journal of Business Ethics,83(4),685-701。  new window
34.Chen, J. C.、Roberts, R. W.(2010)。Toward a more coherent understanding of the organisation–society relationship: A theoretical consideration for social and environmental accounting research。Journal of Business Ethics,97(4),651-665。  new window
35.Choi, J.-S.(1999)。An Investigation of the Initial Voluntary Environmental Disclosures made in Korean semi-annual financial reports。Pacific Accounting Review,11(1),73-102。  new window
36.Claasen, C.、Roloff, J.(2012)。The link between responsibility and legitimacy: The case of de beers in Namibia。Journal of Business Ethics,107(3),379-398。  new window
37.Crisóstomo, V. L.、Freire, F. D. S.、Vasconcellos, F. C.(2011)。Corporate social responsibility, firm value and financial performance in Brazil。Social Responsibility Journal,7(2),295-309。  new window
38.Deegan, C.(2002)。The legitimising effect of social and environmental disclosures - a theoretical foundation。Accounting, Auditing & Accountability Journal,15(3),282-311。  new window
39.De Villiers, C.、Van Staden, C. J.(2006)。Can less environmental disclosure have a legitimising effect? Evidence from Africa。Accounting, Organisation and Society,31(8),763-781。  new window
40.Dube, S.、Maroun, W.(2017)。Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory。South African Journal of Business Management,48(1),34-10。  new window
41.Hackston, D.、Milne, M. J.(1996)。Some determinant of social and environmental disclosures in New Zealand companies。Accounting, Auditing and Accountability Journal,9(1),77-108。  new window
42.Islam, M.、Dellaportas, S.(2011)。Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh。Social Responsibility Journal,7(4),649-664。  new window
43.Khlif, H.、Souissi, M.(2010)。The determinants of corporate disclosure: a meta-analysis。International Journal of Accounting and Information Management,18(3),198-219。  new window
44.Kamla, R.(2007)。Critically appreciating social accounting and reporting in the Arab middleeast: a postcolonial perspective。Advances in International Accounting,20,105-177。  new window
45.Kansal, M.、Joshi, M.、Batra, G. S.(2014)。Determinants of corporate social responsibility disclosures: Evidence from India。Advances in Accounting,30(1),217-229。  new window
46.Lindsay, R. M.(1995)。Reconsidering the status of tests of significance: An alternative criterion of adequacy。Accounting, Organisations and Society,20(1),35-53。  new window
47.Liu, W. S.、Agbola, F. W.(2014)。Regional analysis of the impact of inward foreign direct investment on economic growth in the Chinese electronic industry。Applied Economics,46(22),2576-2592。  new window
48.Lu, Y.、Abeysekera, I.(2014)。Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China。Journal of Cleaner Production,64,426-436。  new window
49.Mahadeo, Jyoti D.、Oogarah-Hanuman, Vanisha、Soobaroyen, Teerooven(2011)。A longitudinal study of corporate social disclosures in a developing economy。Journal of Business Ethics,104(4),545-558。  new window
50.Mobus, J. L.(2005)。Mandatory environmental disclosures in a legitimacy theory context。Accounting, Auditing & Accountability Journal,18(4),492-517。  new window
51.Muttakin, M. B.、Khan, A.(2014)。Determinants of corporate social disclosure: Empirical evidence from Bangladesh。Advances in Accounting, incorporating Advances in International Accounting,30(1),168-175。  new window
52.Nègre, E.、Verdier, M. A.、Cho, C. H.、Patten, D. M.(2017)。Disclosure strategies and investor reactions to downsizing announcements: A legitimacy perspective。Journal of Accounting and Public Policy,36(3),239-257。  new window
53.Oeyono, J.、Samy, M.、Bampton, R.(2011)。An examination of corporate social responsibility and financial performance: A study of the top 50 Indonesian listed corporations。Journal of Global Responsibility,2(1),100-112。  new window
54.Omran, M. A.、Ramdhony, D.(2015)。Theoretical perspectives on corporate social responsibility disclosure: a critical review。International Journal of Accounting and Financial Reporting,5(2),38-55。  new window
55.Raman, S. R.(2006)。Corporate social reporting in India—A view from the top。Global Business Review,7(2),313-324。  new window
56.Ramdhony, D.(2015)。Corporate social reporting by Mauritian banks。International Journal of Accounting and Financial Reporting,5(2),56-73。  new window
57.Sahay, A.(2004)。Environmental reporting by Indian corporations。Corporate Social Responsibility and Environmental Management,11(1),12-22。  new window
58.Scherer, A. G.(2018)。Theory assessment and agenda setting in political CSR: A critical theory perspective。International Journal of Management Reviews,20(2),387-410。  new window
59.Thompson, P.、Zakaria, Z.(2004)。Corporate social responsibility reporting in Malaysia: Progress and prospects。Journal of Corporate Citizenship,13,125-136。  new window
60.Van Der Laan Smith, J.、Adhikari, A.、Tondkar, R. H.(2005)。Exploring differences in social disclosures internally: A stakeholder perspective。Journal of Accounting and Public Policy,24(2),123-151。  new window
61.Xiao, J. Z.、Gao, S. S.、Heravi, S.、Cheung, Y. C.(2005)。The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK。Advances in International Accounting,18,219-243。  new window
62.Yin, J.、Zhang, Y.(2012)。Institutional dynamics and corporate social responsibility (CSR) in an emerging country context: Evidence from China。Journal of Business Ethics,111(2),301-316。  new window
63.Barako, D. G.、Hancock, P.、Izan, H. Y.(2006)。Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies。Corporate Governance: An International Review,14(2),107-125。  new window
64.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
65.Haniffa, R. M.、Cooke, T. E.(2005)。The impact of culture and governance on corporate social reporting。Journal of Accounting and Public Policy,24(5),391-430。  new window
66.Reverte, Carmelo(2009)。Determinants of corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms。Journal of Business Ethics,88(2),351-366。  new window
67.Campbell, John L.(2007)。Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility。The Academy of Management Review,32(3),946-967。  new window
68.Jamali, Dima、Mirshak, Ramez(2007)。Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context。Journal of Business Ethics,72(3),243-262。  new window
69.Roberts, R. W.(1992)。Determinants of corporate social responsibility disclosure: An application of stakeholder theory。Accounting, Organizations and Society,17(6),595-612。  new window
70.Gray, R. H.、Kouhy, R.、Lavers, S.(1995)。Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure。Accounting, Auditing & Accountability Journal,8(2),47-77。  new window
71.Suchman, M. C.(1995)。Managing legitimacy: strategic and institutional approaches。Academy of Management Review,20,571-610。  new window
72.Belal, A. R.、Owen, D. L.(2007)。The views of corporate managers on the current state of, and & future prospects for, social reporting in Bangladesh: an engagement based study。Accounting, Auditing & Accountability Journal,20(3),472-494。  new window
會議論文
1.Lindblom, C. K.(1994)。The Implications of organisational legitimacy for corporate social performance and disclosure。the Critical Perspectives on Accounting Conference。New York。  new window
圖書
1.Renaud, F.、Bogardi, J. J.、Dun, O.、Warner, K.(2007)。Control, adapt or flee: How to face environmental migration?。Bonn, Germany:United Nation University Institute for Environment and Human Security。  new window
2.Gray, R. H.、Owen, D. L.、Adams, C. A.(1996)。Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting。Hemel Hempstead:Prentice Hall。  new window
其他
1.EC(2012)。Emissions trading: annual compliance round-up shows declining emissions,http://europa.eu/rapid/pressReleasesAction.do?reference=IP/12/477。  new window
2.World Bank(2014)。The World Bank annual report,http://documents.worldbank.org/curated/en/111781468170952958/Main-report。  new window
 
 
 
 
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