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Corporate Social Disclosure In The Timber Industry In Western Australia 1989-1998 : A Test Of Legitimacy Theory, Theo Christopher

Theses: Doctorates and Masters

In recent years, accounting researchers have turned their attention to media agenda setting theory in addition to legitimacy theory as the theoretical framework for researching voluntary social disclosure in the annual report of a company. Their research has tended to show a significant relationship between the extent and change in the number of press media social reports and the extent and level of social disclosure in the annual report of a company based on the same classification of Social items. They have also explored the existence of a time lag between the number of press media reports and disclosure in …