search query: @indexterm COMPANY REPORTS / total: 363
reference: 53 / 363
| Author: | Deegan, C. Rankin, M. |
| Title: | The environmental reporting expectations GAP: Australian evidence. |
| Journal: | British Accounting Review
1999 : SEP, VOL. 31:3, p. 313-346 |
| Index terms: | Company reports Environment Australia |
| Language: | eng |
| Abstract: | This paper explores whether a potential information demand/supply imbalance is due to differencing perceptions between report users and report preparers as to the relative importance of varous items of environmental performance information to the users' decision making processes. It studied the attitudes of senior executives within 462 of the largest companies within Australia as well as the attitudes of 474 individuals from various categories of annual report users. |
SCIMA