ISSN:
0951-3574
Quelle:
Emerald Fulltext Archive Database 1994-2005
Thema:
Wirtschaftswissenschaften
Notizen:
The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case-type approach. In particular we are interested in social and environmental disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem to hold for social disclosures.
Materialart:
Digitale Medien
URL:
http://dx.doi.org/10.1108/EUM0000000006264
