Conference paper
A Study of External Pressure Groups: Users of Corporate Social Disclosure
Collected Papers of the 4th Asia Pacific Interdisciplinary Research in Accounting Conference
Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference: Corporate Governance and Management Control, 4th (Singapore, 2004)
University of Adelaide
2004
Abstract
This research examines external pressure group usage of and influences on corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier pressure group studies, such as Tilt (1994), Annual Reports appear to be no longer the preferred medium of use. The results reveal a relative consistency in pressure group viewpoints regarding corporate social disclosure across time, and show that pressure groups view corporate social disclosure as insufficient even when relevant and low in credibility.
Details
- Title
- A Study of External Pressure Groups: Users of Corporate Social Disclosure
- Authors
- L Danastas (Author) - Central Queensland UniversityDavid Gadenne (Author) - University of the Sunshine Coast - Faculty of Business
- Publication details
- Collected Papers of the 4th Asia Pacific Interdisciplinary Research in Accounting Conference
- Conference details
- Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference: Corporate Governance and Management Control, 4th (Singapore, 2004)
- Publisher
- University of Adelaide
- Date published
- 2004
- Organisation Unit
- University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99449575302621
- Output Type
- Conference paper
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