Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory

By Vanessa Magness. 2006

428 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/161348f99fece4723c0d04a7f936470f6d99d1d6

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Citations in the corpus

Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies (2010, background): “Firm's size and the characteristics of industry seem to play the most important role in the disclosure of environmental issues, according to many studies (Da Silva Monteiro and Aibar-Guzmán, 2009; Brammer and Pavelin, 2008; Magness, 2006).”
Theories and Determinants of Voluntary Disclosure (2014, background): “The legitimacy theory assumes that a company has no right to exist unless its values are being perceived as matching with that of the society at large where it operates (Dowling & Pfeffer, 1975; Lindblom, 1994; Magness, 2006).”
Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2015, background): “, Sen and Bhattacharya 2001), firms with a strong media presence are more likely to make CSR disclosures (e.g., Brown and Deegan 1998; Patten 2002a; Magness 2006).”
Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research (2012, methodology): “…analyses including profitability (Aerts & Cormier, 2009; Aerts et al., 2008; Ahmad et al., 2003; Bewley & Li, 2000; Brammer & Pavelin, 2006; Cho et al., 2012; Clarkson et al., 2008; Dawkins & Fraas, 2011; Magness, 2006) show no models where the respective variables are statistically significant.”
The language of US corporate environmental disclosure (2010, methodology): “…(e.g., Aerts & Cormier, 2009; Clarkson, Li, Richardson, & Vasvari, 2008; Reitenga, 2000), profitability (Bewley & Li, 2000; Clarkson et al., 2008; Magness, 2006), and company age (Roberts, 1992) have been shown to be significantly associated with environmental disclosure, and as such we include…”
Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory (2014, methodology): “As to a proxy for the strategic posture variable, previous studies have used philanthropic activities (Roberts 1992; Muller and Kra¨ussl 2011), public affair ofﬁcers (Roberts 1992), or press releases (Magness 2006).”
Disclosure effects, carbon emissions and corporate value (2014, methodology): “For example, Magness (2006) show that companies with a more active strategic posture generally undertake greater enviro mental disclosure.”
From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, neutral): “derives its power (Magness 2006).”