search query: @indexterm STATISTICAL METHODS / total: 745
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| Author: | Brown, N. Deegan, C. |
| Title: | The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory |
| Journal: | Accounting and Business Research
1998 : WINTER, VOL. 29:1, p. 21-41 |
| Index terms: | Media coverage Environmental accounting Company reports Disclosure Statistical methods Australia |
| Language: | eng |
| Abstract: | The paper documents the results of an empirical study undertaken within Australia of the relationship between the print media coverage given to various industries' environmental effects, and the levels of annual report environmental disclosures made by a sample of firms within those industries. The paper draws upon previous studies in media agenda setting theory and legitimacy theory to develop two testable hypotheses. Nine industries are reviewed across the period from 1981-1994. Drawing upon two theories, it is argued that the media can be particularly effective in driving the community's concern about the environmental performance of particular organisations. The results indicate that for the majority of the industries studied, higher levels of media attention are significantly associated with higher levels of annual report environmental disclosures. |
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