کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878882 911147 2009 27 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Media legitimacy and corporate environmental communication
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Media legitimacy and corporate environmental communication
چکیده انگلیسی

Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of annual report environmental disclosures and by reactive environmental press releases, but not by proactive press releases. Moreover, our results suggest that negative media legitimacy is a driver of environmental press releases but not of annual report environmental disclosures.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 34, Issue 1, January 2009, Pages 1–27
نویسندگان
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