Environment-related and Employee-related Disclosures in the Company Annual Reports: A Test of Agency Theory
The last two decades have witnessed a plethora of proposals for corporate social performance reporting. Several normative theories have been suggested and debated. None of these proposals have been accepted and consequently, corporate social disclosure in annual reports of companies is very much dependent upon management's discretion.
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|Keywords:||Corporate social reporting, environment, related disclosure, employee, related disclosure, annual reports|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 1992 (please consult author)|
|Deposited On:||26 Sep 2006|
|Last Modified:||05 Jan 2011 13:27|
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