| ชื่อเรื่อง | : | The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study |
| นักวิจัย | : | Cowan, Stacey. , Tyler, Maria. |
| คำค้น | : | Greenhouse gas mitigation. , Applied research. , 970115 Expanding Knowledge in Commerce, Management, Tourism and Services. , 150101 Accounting Theory and Standards. , 150102 Auditing and Accountability. , 150106 Sustainability Accounting and Reporting. , Emissions trading , Environmental responsibility. , Environmental disclosure -- Emission disclosure -- Legitimacy theory -- Stakeholder theory |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2554 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/915092 , http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=34 |
| ที่มา | : | Cowan, S, & Tyler, M 2011, 'The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study' paper presented to the AFAANZ Conference, Darwin, 3rd-5th July. http://www.afaanz.org/conferences |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Darwin, 3-5 July 2011. [Australia : AFAANZ], 2011. p. 1-41 41 pages Refereed , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository. |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | This study explores the applicability of an evolving multi-theoretical model to explain the voluntary emission disclosure practices of Australian companies between 2003/04 and 2009/10. Focussing on the “traditional” forms of legitimacy theory and managerial stakeholder theory, and the emission-related social and political environment, three periods of disclosure behaviour are examined. The findings provide preliminary support for the model with initial disclosures found to be best viewed through a distinct legitimacy theory lens, then a transitioning (overlapping) legitimacy to stakeholder theory lens, and finally through a distinct managerial stakeholder lens. |
| บรรณานุกรม | : |
Cowan, Stacey. , Tyler, Maria. . (2554). The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study.
กรุงเทพมหานคร : Central Queensland University, Australia. Cowan, Stacey. , Tyler, Maria. . 2554. "The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study".
กรุงเทพมหานคร : Central Queensland University, Australia. Cowan, Stacey. , Tyler, Maria. . "The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study."
กรุงเทพมหานคร : Central Queensland University, Australia, 2554. Print. Cowan, Stacey. , Tyler, Maria. . The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study. กรุงเทพมหานคร : Central Queensland University, Australia; 2554.
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