Managing public impressions: environmental disclosures in annual reports
The environmental disclosures contained in the annual reports of Canadian public companies in the mineral extraction, forestry, chemical, and oil and gas industries were examined in an attempt to clarify their role and functioning and thereby help organizations better manage public impressions. Conducted from 1982 to 1991, the study specifically analyzed three concerns, namely, the characteristics of environmental disclosures in relation to other 'social' disclosures, the significance of external pressure on environmental disclosures, and the relationship between environmental disclosures and actual organizational performance. The study also examined whether environmental disclosures serve to emphasize positive environmental actions, disregard negative environmental effects, or both.
Publication Name: Accounting, Organizations and Society
The Autumn Financial Statement
The Treasury of the United Kingdom reveals its third quarter 1983 financial statements. Forecasts for the general economy are positive with expectations of falling inflation, increasing gross domestic product (GDP), increasing real disposable incomes and flattening of the trade balance. A net increase in taxes will be necessary due to a miscalculation of projections for public sector borrowing. Two important changes announced are: increases to national insurance contributions and proposed legislation preventing tax avoidance through off-shore roll-up funds and offshore insurance companies.
Publication Name: The Accountant
The chairman's statement: A content analysis of discretionary narrative disclosures
Discretionary narrative disclosures and whether they measure a firm's financial risk of bankruptcy, are discussed.
Publication Name: Accounting, Auditing and Accountability
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