The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory

Brown, Noel; Deegan, Craig

doi:10.1080/00014788.1998.9729564

Public

The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory

Published in Accounting and Business Research • Dec 1, 1998

Authors:

Noel Brown

Craig Deegan

Abstract

This paper documents the results of an empirical study undertaken within Australia of the relationship between the print media coverage given to various industries' environmental effects, and the levels of annual report environmental disclosures made by a sample of firms within those industries. The...

Subject

Legitimacy

Newspaper

Dual (grammatical number)

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