Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory

Towards a Positive Theory of the Determination of Accounting Standards.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1978 · 2.7K citations · Full text

Business, Accountancy, Accounting +13

The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis

Scott S. Cowen, Linda B. Ferreri, Lee D. Parker · Accounting Organizations and Society · 1987 · 1.2K citations

Business, Accountancy, Accounting +13

An evaluation of environmental disclosures made in corporate annual reports

Joanne Wantz Wiseman · Accounting Organizations and Society · 1982 · 1.1K citations

Business, Accountancy, Accounting +14

Environmental Performance and Corporate Disclosure

Robert W. Ingram, Katherine Beal Frazier · Journal of Accounting Research · 1980 · 681 citations

Business, Accountancy, Accounting +14

Comparison of Social Responsibility Information DisclosureMedia Used by Canadian Firms

Daniel Zéghal, Sadrudin A. Ahmed · Accounting Auditing & Accountability Journal · 1990 · 553 citations

Business, Accountancy, Accounting +17