How to cite this paper
Talebnia, G., Vakilifard, H., Yaghoubnezhad, A & Alikhani, R. (2013). Corporate social and environmental disclosure in developing countries: Evidence from Iran.Management Science Letters , 3(1), 135-146.
Refrences
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Adams, C. A., Hill, W. Y., & Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? British Accounting Review, 30, 1–21.
Aribi, A., & Gao, S. (2010). Corporate social responsibility disclosure. Journal of Financial Reporting and Accounting, 8, (2), 72-91.
Cho, C.H. (2007). Organisations Legitimacy and the Strategic use of Accounting information Three Studies Related to social and environmental disclosure. Orlando, Florida. Spring Term.
Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22(1), 43–62.
Ebimobowei, A. (2011). A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies. Asian Journal of Business Management, 3(3), 145-151.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325–345.
Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29, 233–242.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate Social Reporting: Accounting and Accountability. Prentice-Hall, London.
Gray, R. H., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28, 327–356.
Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: what is new?. Journal of Human Resource Costing & Accounting, 10, (2), 114-126.
Guthrie, J., Cuganesan, S., & Ward, L. (2008). Industry specific social and environmental reporting:The Australian food and beverage industry. Accounting Forum, 32(1), 1–15.
Guthrie, J.E., & Parker, L.D. (1990). Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting, 3, 59-76.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal, 9(1), 77–108.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430.
Harte, G., & Owen, D. (1991). Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing and Accountability Journal, 4(3), 51–61.
Hossain, M., Islam, K., & Andrew, J. (2006). Corporate Social and Environmental Disclosure in Developing Countries: Evidence from Bangladesh. available at Research Online: http://ro.uow.edu.au/commpapers/179
Iatridis, G. (2008). Accounting disclosure and firms & apos; financial attributes: Evidence from the UK stock market. International Review of Financial Analysis, 17, 219–241
Jamil, C.Z.M., Alwi, K. & Mohammed, R. (2003). Corporate social responsibility disclosure in the annual reports of Malaysia companies: A longitudinal study. Analysis, 10(1), 139-159.
John Jones, J. M. (2011). The nature, use and impression management of graphs in social and environmental accounting. Accounting Forum, 35, 75–89.
Kamla, R. (2007). Critically appreciating social accounting and reporting in the Arab Middle East: A post colonial perspective. Advances on International Accounting, 20, 155-177.
Kolk, A.,Walhain, S., & Van deWateringen, S. (2001). Environmental reporting by the Fortune Global 250: Exploring the influence of nationality and sector. Business Strategy and the Environment, 10(1), 15–28
Krippendorff, K. (2004). Content analysis: An introduction to its methodology. Thousand
Oaks, California: Sage Publications, Inc. Kuasirikun, N. & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17(4), 59-75.
Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. The British Accounting
Review, 2(2), 105–110.
Mahadeo, J., Oogarah-Hanuman, V., & Soobaroyen, T. (2011). Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories. Accounting Forum, 38, 1–18.
Mamman, S. (2004). Disclosure of corporate social responsibility performance in accounting reports. Nigerian Journal of Accounting Resources, 1(1), 14-21.
Milne, M. J., & Adler, R. W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12, 237–256.
Moneva, J.M., Rivera-Lirio, J.M., & Munoz-Torres, M.J. (2007). The corporate stakeholder commitment and social and financial performance. Industrial Management & Data Systems, 107(1), 84-102.
Oeyono, J., Samy, M., & Bampton, R. (2011). An examination of corporate social responsibility and financial performance: A study of the top 50 Indonesian listed corporations. Journal of Global Responsibility, 2(1), 100–112.
Samaha, KH., Dahawy, KH., Hussainey, KH., & Stapleton, P. (2012). The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, Incorporating Advances in International Accounting, 28.168–178.
Unerman, J. (2000). Methodological issues: reflections on quantification in corporate social report content analysis. Accounting, Auditing & Accountability Journal, 13(5), 667-80.
Williams, S. M. (1999). Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory. The International Journal of Accounting, 34( 2), 209-238.
Xiao , J.Z., Gao, S.S. Heravi ,S., & Cheung, C. Q. (2005). The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the U.K.Advances in International Accounting, 18, 219–243
Research Journal, 2(3), 19–32.
Adams, C. A., Hill, W. Y., & Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? British Accounting Review, 30, 1–21.
Aribi, A., & Gao, S. (2010). Corporate social responsibility disclosure. Journal of Financial Reporting and Accounting, 8, (2), 72-91.
Cho, C.H. (2007). Organisations Legitimacy and the Strategic use of Accounting information Three Studies Related to social and environmental disclosure. Orlando, Florida. Spring Term.
Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22(1), 43–62.
Ebimobowei, A. (2011). A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies. Asian Journal of Business Management, 3(3), 145-151.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325–345.
Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29, 233–242.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate Social Reporting: Accounting and Accountability. Prentice-Hall, London.
Gray, R. H., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28, 327–356.
Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: what is new?. Journal of Human Resource Costing & Accounting, 10, (2), 114-126.
Guthrie, J., Cuganesan, S., & Ward, L. (2008). Industry specific social and environmental reporting:The Australian food and beverage industry. Accounting Forum, 32(1), 1–15.
Guthrie, J.E., & Parker, L.D. (1990). Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting, 3, 59-76.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal, 9(1), 77–108.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430.
Harte, G., & Owen, D. (1991). Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing and Accountability Journal, 4(3), 51–61.
Hossain, M., Islam, K., & Andrew, J. (2006). Corporate Social and Environmental Disclosure in Developing Countries: Evidence from Bangladesh. available at Research Online: http://ro.uow.edu.au/commpapers/179
Iatridis, G. (2008). Accounting disclosure and firms & apos; financial attributes: Evidence from the UK stock market. International Review of Financial Analysis, 17, 219–241
Jamil, C.Z.M., Alwi, K. & Mohammed, R. (2003). Corporate social responsibility disclosure in the annual reports of Malaysia companies: A longitudinal study. Analysis, 10(1), 139-159.
John Jones, J. M. (2011). The nature, use and impression management of graphs in social and environmental accounting. Accounting Forum, 35, 75–89.
Kamla, R. (2007). Critically appreciating social accounting and reporting in the Arab Middle East: A post colonial perspective. Advances on International Accounting, 20, 155-177.
Kolk, A.,Walhain, S., & Van deWateringen, S. (2001). Environmental reporting by the Fortune Global 250: Exploring the influence of nationality and sector. Business Strategy and the Environment, 10(1), 15–28
Krippendorff, K. (2004). Content analysis: An introduction to its methodology. Thousand
Oaks, California: Sage Publications, Inc. Kuasirikun, N. & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17(4), 59-75.
Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. The British Accounting
Review, 2(2), 105–110.
Mahadeo, J., Oogarah-Hanuman, V., & Soobaroyen, T. (2011). Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories. Accounting Forum, 38, 1–18.
Mamman, S. (2004). Disclosure of corporate social responsibility performance in accounting reports. Nigerian Journal of Accounting Resources, 1(1), 14-21.
Milne, M. J., & Adler, R. W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12, 237–256.
Moneva, J.M., Rivera-Lirio, J.M., & Munoz-Torres, M.J. (2007). The corporate stakeholder commitment and social and financial performance. Industrial Management & Data Systems, 107(1), 84-102.
Oeyono, J., Samy, M., & Bampton, R. (2011). An examination of corporate social responsibility and financial performance: A study of the top 50 Indonesian listed corporations. Journal of Global Responsibility, 2(1), 100–112.
Samaha, KH., Dahawy, KH., Hussainey, KH., & Stapleton, P. (2012). The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, Incorporating Advances in International Accounting, 28.168–178.
Unerman, J. (2000). Methodological issues: reflections on quantification in corporate social report content analysis. Accounting, Auditing & Accountability Journal, 13(5), 667-80.
Williams, S. M. (1999). Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory. The International Journal of Accounting, 34( 2), 209-238.
Xiao , J.Z., Gao, S.S. Heravi ,S., & Cheung, C. Q. (2005). The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the U.K.Advances in International Accounting, 18, 219–243