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Environment-related and Employee-related Disclosures in the Company Annual Reports: A Test of Agency Theory

Mirza, Malik & Ness, Karen (1992) Environment-related and Employee-related Disclosures in the Company Annual Reports: A Test of Agency Theory.

Abstract

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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ID Code: 5062
Item Type: Other
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 23:27

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