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Company reputations and disclosures: reviews, synthesis and analysis

Company reputations and disclosures: reviews, synthesis and analysis
Company reputations and disclosures: reviews, synthesis and analysis
Traditional financial reporting research focuses on information to the stock market. With increasing emphasis on environmental and social issues in accounting and finance research, though, issues of company reputation and disclosures have become significant. By implication, reputation and disclosures are related, but only two studies have examined the link. This paper reviews academic discourse of recent years related to reputation and disclosures, reaching a pessimistic conclusion that companies are largely indifferent to public disclosures and that there is wide-spread non-compliance with required disclosure standards by companies and their auditors. Instead, companies use back-channel private disclosures to maintain and enhance their reputations with perceived key constituents. The paper examines theories that have driven previous research and can be used for future research, and presents research questions for ongoing accounting and finance research
978-91-7527-067-8
85-110
Atremi
Barone, Elisabetta
72e3fc44-28e0-43c8-b446-45f7909d08a7
Cunningham, Gary
74fee40b-14ca-4b00-a06a-3cbefa8aaae4
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Cummingham, Gary
Barone, Elisabetta
72e3fc44-28e0-43c8-b446-45f7909d08a7
Cunningham, Gary
74fee40b-14ca-4b00-a06a-3cbefa8aaae4
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Cummingham, Gary

Barone, Elisabetta, Cunningham, Gary and Marnet, Oliver (2014) Company reputations and disclosures: reviews, synthesis and analysis. In, Cummingham, Gary (ed.) Reclaiming Accounting's Lost Identity. Mjoby, SE. Atremi, pp. 85-110.

Record type: Book Section

Abstract

Traditional financial reporting research focuses on information to the stock market. With increasing emphasis on environmental and social issues in accounting and finance research, though, issues of company reputation and disclosures have become significant. By implication, reputation and disclosures are related, but only two studies have examined the link. This paper reviews academic discourse of recent years related to reputation and disclosures, reaching a pessimistic conclusion that companies are largely indifferent to public disclosures and that there is wide-spread non-compliance with required disclosure standards by companies and their auditors. Instead, companies use back-channel private disclosures to maintain and enhance their reputations with perceived key constituents. The paper examines theories that have driven previous research and can be used for future research, and presents research questions for ongoing accounting and finance research

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More information

Published date: 2014
Organisations: Centre of Excellence for International Banking, Finance & Accounting

Identifiers

Local EPrints ID: 380990
URI: http://eprints.soton.ac.uk/id/eprint/380990
ISBN: 978-91-7527-067-8
PURE UUID: bdf74fa2-211e-483f-94d6-3628a8900c00
ORCID for Oliver Marnet: ORCID iD orcid.org/0000-0001-9450-2332

Catalogue record

Date deposited: 02 Oct 2015 07:56
Last modified: 12 Dec 2021 04:01

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Contributors

Author: Elisabetta Barone
Author: Gary Cunningham
Author: Oliver Marnet ORCID iD
Editor: Gary Cummingham

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