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Financial Accounting Theory

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Financial Accounting Theory
Recommended references

Cho, CH & Patten, DM 2007, ‘The role of environmental disclosures as tools of legitimacy: a research note’, Accounting, Organizations and Society vol. 32, no. 7, pp. 639-47.

Cormier, D, Magnan, M & Van Velthoven, B 2005, ‘Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?’ European Accounting Review, vol. 14, no. 1, pp. 3-39.

Cowan, S & Gadenne, D 2005, ‘Australian corporate environmental reporting: a comparative analysis of disclosure practices across voluntary and mandatory disclosure systems’, Journal of Accounting & Organizational Change, vol. 1, no. 2, pp. 165-179.

Crone, L & Tschirhart, J 1998, ‘Separating economic from political influences on government decisions’, Journal of Economic Behavior & Organization, vol. 35, pp. 405-425.

Dal Bo, E & Di Tella, R 2003, ‘Capture by threat’, The Journal of Political Economy, vol. 111, iss. 5, pp. 1123-1154.

Deegan, C & Blomquist, C 2006, ‘Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian Minerals Industry’, Accounting, Organizations and Society, vol. 31, pp. 343-372.
Deegan, C & Rankin, M 1996, 'Do Australian companies report environmental news objectively? an analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority', Accounting, Auditing and Accountability Journal, vol. 9, iss. 2, pp. 52-69.
Deegan, C, Rankin, M & Tobin 2002, ‘An examination of the corporate social and environmental disclosures of BHP from 1983-1997’, Accounting, Auditing and Accountability Journal, vol. 15, iss. 3, pp. 312-343.
Etzioni, A 2009, ‘The Capture Theory of Regulations – revisited’, Society, vol. 46, pp. 319-323.
Fitzgibbons, A 2006, ‘The financial sector and deregulation in Australia: drivers of reform or reluctant followers?’, Accounting, Business & Financial History, vol. 16, no. 3, p. 371-387.

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