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Quantity versus Quality: The Impact of Environmental Disclosures on the reputations of UK plcs

Toms, S., Hasseldine, J. and Salama, A. (2005) Quantity versus Quality: The Impact of Environmental Disclosures on the reputations of UK plcs. British Accounting Review. pp. 231-248. ISSN 0890-8389

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Abstract

The theoretical framework of this paper integrates quality-signalling theory and the resource based view of the firm to test the differential effects of the quantity and quality of environmental disclosures on the firm’s environmental reputation. Uniquely, the study uses a quality-adjusted method of content analysis, so that sentences are not merely counted but also weighted to reflect their likely significance. Investments in research and development and diversification, as potential methods of enhancing of environmental reputation, are also considered. In doing so the paper complements and extends the work of Toms (2002). The results confirm the framework and models tested in the original paper on more recent data and also suggest that quality of environmental disclosure rather than mere quantity has a stronger effect on the creation of environmental reputation amongst executive and investor stakeholder groups. Research and development expenditure, and under certain circumstances, diversification, also add to reputation.

Item Type: Article
Copyright, Publisher and Additional Information: Copyright © 2005 Elsevier Ltd. This is an author produced version of a paper published in British Accounting Review.
Keywords: Environment, Reputation, Accounting disclosure, Resource-based view, Quality signalling
Academic Units: The University of York > The York Management School
Depositing User: Steven Toms
Date Deposited: 30 Jun 2006
Last Modified: 17 Oct 2013 14:22
Published Version: http://dx.doi.org/10.1016/j.bar.2004.10.003
Status: Published
Refereed: Yes
Related URLs:
URI: http://eprints.whiterose.ac.uk/id/eprint/1421

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