Higginson, Nancy; Simmons, Cynthia; Warsame, Hussein - In: Journal of Applied Accounting Research 8 (2006) 2, pp. 3-23
Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public. This communication is meant to demonstrate that their actions are commensurate with the values and norms of relevant...
