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Cross-sectional effects in community disclosure

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Author Info

  • David Campbell
  • Geoff Moore
  • Philip Shrives
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    Abstract

    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 profile and those with lower public profile based on a measure of “proximity to end user”. Two approaches were adopted in the paper: longitudinal volumetric word count mean and frequency of disclosure by company. Findings – The two approaches demonstrated that community disclosure was positively associated with public profile. The findings are consistent with reporting behaviour found in other categories of voluntary disclosure, where disclosure has been found to be associated with the presumed information demands of specific stakeholders. Additionally the research supported a legitimacy theory-based explanation of cross-sectional variability in community disclosures. Illustrative disclosures from a number of companies are also presented in the paper. Research limitations/implications – Further areas of research are suggested by these findings. In addition to articulating the potential value of examining community disclosure patterns in other contexts (e.g. in other sectors and other national situations), and in other media (e.g. internet studies), the findings in this study suggest that there may be value in exploring the ways in which voluntary disclosure responds to other external structural variables. Originality/value – The contribution of this paper has been to show that a hitherto less-analysed category of voluntary social disclosure (community disclosure) is cross-sectionally responsive to the structural vulnerability of companies to issues associated with “general” social concern.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 19 (2006)
    Issue (Month): 1 (January)
    Pages: 96-114

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    Handle: RePEc:eme:aaajpp:v:19:y:2006:i:1:p:96-114

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    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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    Related research

    Keywords: Disclosure; Research;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    2. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    3. Zezhong Xiao & Michael John Jones & Andy Lymer, 2002. "Immediate trends in Internet reporting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 245-275.
    4. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    5. Trotman, Ken T. & Bradley, Graham W., 1981. "Associations between social responsibility disclosure and characteristics of companies," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 355-362, October.
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    Citations

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    Cited by:
    1. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?: A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1029-1054, September.
    2. David Campbell & Ken McPhail & Richard Slack, 2009. "Face work in annual reports: A study of the management of encounter through annual reports, informed by Levinas and Bauman," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(6), pages 907-932, August.
    3. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
    4. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing, vol. 6(2), pages 286-305, July.
    5. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    6. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 627-645, November.
    7. Tracy-Anne De Silva, 2011. "Mixed methods: a reflection of its adoption in environmental reporting," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(1), pages 91-104, April.

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