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The impact of community expectations on corporate community involvement disclosures in the UK

Yekini, Kemi C.; Adelopo, Ismail; Adegbite, Emmanuel

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Authors

Kemi C. Yekini

Ismail Adelopo Ismail.Adelopo@uwe.ac.uk
Professor in Accounting and Finance

Emmanuel Adegbite



Abstract

© 2016 Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective – media-agenda-setting theory – to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities.

Journal Article Type Article
Acceptance Date Dec 20, 2016
Online Publication Date Feb 22, 2019
Publication Date Sep 1, 2017
Deposit Date Dec 21, 2016
Publicly Available Date Jul 2, 2018
Journal Accounting Forum
Print ISSN 0155-9982
Electronic ISSN 1467-6303
Publisher Taylor & Francis (Routledge)
Peer Reviewed Peer Reviewed
Volume 41
Issue 3
Pages 234-252
DOI https://doi.org/10.1016/j.accfor.2016.12.006
Keywords community involvement disclosures, community expectations, media
Agenda-setting theory; Panel study.
Public URL https://uwe-repository.worktribe.com/output/904566
Publisher URL http://dx.doi.org/10.1016/j.accfor.2016.12.006
Contract Date Dec 21, 2016

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