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.
Accounting, Auditing & Accountability Journal – Emerald Publishing
Published: Apr 1, 1990
Keywords: Canada; Disclosure; Mass media; Social responsibility
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera