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Corporate social disclosures by listed companies on their web sites: an international comparison

  • Williams, S. Mitchell
  • Ho Wern Pei, Carol-Anne
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3XX6KBX-M/2/37045a0560e3a5d4c54a2275937d05e4
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 34 (1999)
    Issue (Month): 3 (08)
    Pages: 389-419

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Teoh, Hai-Yap & Thong, Gregory, 1984. "Another look at corporate social responsibility and reporting: An empirical study in a developing country," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 189-206, June.
    2. Preston, Lee E., 1981. "Research on corporate social reporting: Directions for development," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 255-262, July.
    3. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    4. Jaggi, Bikki & Zhao, Ronald, 1996. "Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong," The International Journal of Accounting, Elsevier, vol. 31(3), pages 333-346.
    5. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    6. 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.
    7. Craig, Russell J. & Diga, Joselito G., 1996. "Financial reporting regulation in ASEAN: Features and prospects," The International Journal of Accounting, Elsevier, vol. 31(2), pages 239-259.
    8. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    9. 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.
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