Financial Accounting Theory

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The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures (2009, methodology): “It is more appropriate to regard them as overlapping perspectives on issues situated in a framework of assumptions supporting ‘political economy’ (Deegan, 2000: Gray et al, 1995).”
Corporate social reporting in Thailand: The news is all good and increasing (2006, background): “…theory, as mentioned earlier, which asserts that organizations continually seek to ensure that they operate within the bounds and norms of their respective societies, that is, they attempt to ensure that their activities are perceived by outside parties as being legitimate (Deegan, 2000).”