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Can less environmental disclosure have a legitimising effect? Evidence from Africa

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  • de Villiers, Charl
  • van Staden, Chris J.

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  • de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    • Handle: RePEc:eee:aosoci:v:31:y:2006:i:8:p:763-781
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    References listed on IDEAS

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    1. Hughes, Susan B. & Anderson, Allison & Golden, Sarah, 2001. "Corporate environmental disclosures: are they useful in determining environmental performance?," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 217-240.
    2. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    3. Craig Deegan & Michaela Rankin & Peter Voght, 2000. "Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 101-130, March.
    4. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    5. Newson, Marc & Deegan, Craig, 2002. "Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea," The International Journal of Accounting, Elsevier, vol. 37(2), pages 183-213.
    6. 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.
    7. 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.
    8. Chris Van staden, 2003. "The relevance of theories of political economy to the understanding of financial reporting in South Africa: the case of value added statements," Accounting Forum, Taylor & Francis Journals, vol. 27(2), pages 224-245, June.
    9. Arnold, Patricia & Hammond, Theresa, 1994. "The role of accounting in ideological conflict: Lessons from the South African divestment movement," Accounting, Organizations and Society, Elsevier, vol. 19(2), pages 111-126, February.
    10. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
    11. 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.
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