This article discusses accounting for corporate social responsibilities and reactions of capital markets to financial reporting. It covers legitimacy theory, stakeholder theory, and institutional theory in accounting for corporate social responsibilities. It also explores the efficient market hypothesis, the impact of earnings announcements on share prices, and the usefulness of capital markets research for finance professionals and practicing accountants.

Learn about accounting theories and capital market reactions to financial reporting in relation to corporate social responsibilities.

Accounting for Corporate Social Responsibilities and Reactions of Capital Markets to Financial Reporting

Hartpury University and Hartpury College

Advanced Accounting Theory 2022

Theory

Journal of Accounting Research -

Theory in Accounting

This presentation provides an overview of legitimacy theory in accounting, explaining how organizations seek to function within societal norms. It discusses the social contract, different levels of legitimacy theory, and the relationship between legitimacy and accountability. The presentation also explores the usefulness of legitimacy theory and its impact on accounting practices. Overall, it offers valuable insights into the motivations and decision-making processes of accountants and managers.

The University Of Newcastle Australia

Legitimacy Theory in Accounting

Presentation

Accounting Research Project (Adoption of Sustainability Reporting and Social Accounting by ASX Listed Companies)

Accounting Theories For Sustainability Report

This article discusses legitimacy theory and voluntary disclosure requirements for CSR reporting. It also compares CSR reporting in annual reports of AGL Limited for year 2015 and 2017. Additionally, it explores CSR reporting on AGL Energy Limited's corporate website.

Accounting for Corporate Social Responsibilities and Reactions of Capital Markets to Financial Reporting

Advanced Accounting Theory 2022lg...

Journal of Accounting Research -lg...

Legitimacy Theory in Accountinglg...

Accounting Research Project (Adoption of Sustainability Reporting and Social Accounting by ASX Listed Companies)lg...

Accounting Theories For Sustainability Reportlg...

Corporate Social and Responsibility (CSR)lg...

Advanced Accounting Theory 2022

Journal of Accounting Research -

Legitimacy Theory in Accounting

Accounting Research Project (Adoption of Sustainability Reporting and Social Accounting by ASX Listed Companies)

Accounting Theories For Sustainability Report

Corporate Social and Responsibility (CSR)