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Informaci¢n medioambiental, contabilidad y teor¡a de la legitimaci¢n. Empresas cotizadas: 1997-1999

Listed author(s):
  • Husillos Carqu‚s, Francisco Javier


    (Departamento de Econom¡a de la Empresa, Universidad Carlos III de Madrid)

Registered author(s):

    ¨Por qu‚ las empresas espa¤olas que cotizan en bolsa emiten informaci¢n medioambiental en sus estados financieros?. Esta es la pregunta a la que se ha intentado dar respuesta en esta investigaci¢n. Para ello se ha acudido a la teor¡a de la legitimaci¢n y se ha empleado la metodolog¡a del an lisis de contenidos de una forma mucho m s rigurosa y expresa de lo que se ha hecho nunca en este tipo de literatura en Espa¤a. Los resultados obtenidos son compatibles con la aseveraci¢n de que las firmas analizadas revelan informaci¢n medioambiental con el fin de alinear las expectativas y la percepci¢n que la sociedad tiene de como las empresas deben comportarse con respecto al medioambiente.

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    Paper provided by Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Doctorado Interuniversitarios (con mención de calidad de la ANECA) en "Economía de la Empresa", Universidades de Valladolid, Burgos, Salamanca y León (España). Hasta 2008, Programa de Doctorado Interuniversitario (con mención de calidad de la ANECA) “Nuevas Tendencias en Dirección de Empresas”, Universidades de Valladolid, Burgos y Salamanca (España). in its series Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". with number 2004-07.

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    Length: 40 pages
    Date of creation: Jun 2004
    Handle: RePEc:ntd:wpaper:2004-07
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