hh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Social disclosures in Swedish municipalities’ annual financial statements
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).
Kristianstad University.
Kristianstad University.
2009 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual financial statements and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The study reveals that municipalities in general report very little social information. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. In general, the same variables that explain the extent of social disclosures also seem to explain differences in the content of disclosures between different municipalities.

Place, publisher, year, edition, pages
Halmstad: Halmstad University , 2009. , 25 p.
Series
Working Papers Series in Business Studies, 2009:4
Keyword [en]
social disclosures, municipalities, Sweden
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hh:diva-2915Local ID: 2082/3317OAI: oai:DiVA.org:hh-2915DiVA: diva2:240133
Available from: 2009-09-03 Created: 2009-09-03 Last updated: 2012-09-24Bibliographically approved

Open Access in DiVA

fulltext(106 kB)543 downloads
File information
File name FULLTEXT01.pdfFile size 106 kBChecksum SHA-512
e304cd80569450ef3ae25842e3da60adb8376d1dee2ba2cfa4a45967ea70ce7fe4941be02e708b8ad4a4095cba4eaf7f67accfe39e5b135e390d9eb9a0028c89bfcdacd8327521c9e64af1ef2218b6f8
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Tagesson, Torbjörn
By organisation
Governance, Accounting and Development (GAD)
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 543 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 251 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf