Comparison of Social Responsibility Information DisclosureMedia Used by Canadian Firms
Authors: Zeghal, Daniel; Ahmed, Sadrudin A
Source: Accounting, Auditing & Accountability Journal, Volume 3, Number 1, 1990
Publisher: Emerald Group Publishing Limited
Abstract:This study examines the social responsibility information disclosedthrough mass media vehicles by Canadian companies operating in thebanking and petroleum industries. The analysis compares disclosures,made through mass media vehicles such as magazine, radio and televisionadvertisements and company brochures, with those made through thecompany's annual reports. Results indicated that the mass media vehicleswere used extensively, but that they provided less information in thequantitative and monetary form than did the annual reports. In addition,information provided through the mass media vehicles dealt with only afew information categories. Comparison across the firms by industryindicated that there was a large interfirm difference in the usage ofthese media for making social disclosure. It is, therefore, felt thatannual reports alone perhaps do not adequately represent the informationdisclosure activities of a firm or an industry.
Document Type: Research article
Publication date: 1990-01-01