Positive accounting theory, political costs And social disclosure analyses: a critical look

By M. Milne. 2002

190 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1768c530c1a962ceb31db40a576efc528875b09a

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Citations in the corpus

Quantity versus Quality: The Impact of Environmental Disclosures on the Reputations of UK Plcs (2005, background): “Whilst Gray et al suggest some valid criticisms of this approach and in particular the positive accounting approach and specifically the political cost hypothesis (Milne 2002) primarily on methodological grounds, the principal weaknesses highlighted and addressed in our paper are twofold.”
Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks (2010, background): “) on the ground “of the underlying assumptions of the theoretical framework” ( Milne, 2001, p. 1”
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2009, background): “The theories that seem to have been most successful in explaining the content and extent of social and environmental reporting are system-oriented theories, above all legitimacy and stakeholder theories (Gray et al., 1995; Milne, 2002).”
Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory (2014, methodology): “In general, CSD is viewed as a means to safeguard corporate reputation and to inﬂuence perceptions of the ﬁrm in the minds of stakeholders, such as regulators, consumers, shareholders, civil society groups, and social investors (Deegan 2002; Milne 2002; Chen and Roberts 2010; Islam and Deegan 2010).”
Social and environmental reporting in local authorities (2005, background): “…by studying lobbying behaviour based on the assumption that selfinterested managers will maximize a company’s wealth; an extension of this approach suggests that social disclosure may by used by managers in pursuit of their own wealth interests (for an analysis and critique, see Milne 2002).”
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, background): “It could be claimed that PAT has created an industry of conceit (Watts & Zimmerman, 1990; Zimmerman, 2001) and opposition (e.g., Milne 2002, Lukka & Mouritsen, 2002).”
Determinants of voluntary CSR disclosure: empirical evidence from Germany (2011, background): “societal costs but was found to act as a proxy for more than just political costs (Ball and Foster 1982; Milne 2002 ).”