دانلود مقاله ترجمه شده افشای اطلاعات اجتماعی شرکت و تئوری های حسابداری

This study reviews the use of accounting theory in explaining corporate social disclosure behaviour. The synthesis research of accounting disclosure and corporate social responsibility research is examined. Specifically the use of the positive accounting theory is analysed, but also critical studies on the use of this theory. Also legitimacy theory was used in the past as the theoretical basis for corporate social disclosures, which is also discussed on its merits Voluntary accounting disclosure research, which has not been used to explain social disclosures in the past, is examined for its usefulness. The combination of social disclosures behaviour and voluntary accounting disclosures turns out to be a promising new field of research