Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms

Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms This study examines the social responsibility information disclosed through mass media vehicles by Canadian companies operating in the banking and petroleum industries. The analysis compares disclosures, made through mass media vehicles such as magazine, radio and television advertisements and company brochures, with those made through the company′s annual reports. Results indicated that the mass media vehicles were used extensively, but that they provided less information in the quantitative and monetary form than did the annual reports. In addition, information provided through the mass media vehicles dealt with only a few information categories. Comparison across the firms by industry indicated that there was a large interfirm difference in the usage of these media for making social disclosure. It is, therefore, felt that annual reports alone perhaps do not adequately represent the information disclosure activities of a firm or an industry. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms

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Publisher
Emerald Publishing
Copyright
Copyright © 1990 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579010136343
Publisher site
See Article on Publisher Site

Abstract

This study examines the social responsibility information disclosed through mass media vehicles by Canadian companies operating in the banking and petroleum industries. The analysis compares disclosures, made through mass media vehicles such as magazine, radio and television advertisements and company brochures, with those made through the company′s annual reports. Results indicated that the mass media vehicles were used extensively, but that they provided less information in the quantitative and monetary form than did the annual reports. In addition, information provided through the mass media vehicles dealt with only a few information categories. Comparison across the firms by industry indicated that there was a large interfirm difference in the usage of these media for making social disclosure. It is, therefore, felt that annual reports alone perhaps do not adequately represent the information disclosure activities of a firm or an industry.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Apr 1, 1990

Keywords: Canada; Disclosure; Mass media; Social responsibility

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