TY  - JOUR
AB  - This study examines the social responsibility information disclosed
through mass media vehicles by Canadian companies operating in the
banking and petroleum industries. The analysis compares disclosures,
made through mass media vehicles such as magazine, radio and television
advertisements and company brochures, with those made through the
company′s annual reports. Results indicated that the mass media vehicles
were used extensively, but that they provided less information in the
quantitative and monetary form than did the annual reports. In addition,
information provided through the mass media vehicles dealt with only a
few information categories. Comparison across the firms by industry
indicated that there was a large interfirm difference in the usage of
these media for making social disclosure. It is, therefore, felt that
annual reports alone perhaps do not adequately represent the information
disclosure activities of a firm or an industry.
VL  - 3
IS  - 1
SN  - 0951-3574
DO  - 10.1108/09513579010136343
UR  - https://doi.org/10.1108/09513579010136343
AU  - Zeghal Daniel
AU  - Ahmed Sadrudin A.
PY  - 1990
Y1  - 1990/01/01
TI  - Comparison of Social Responsibility Information Disclosure
Media Used by Canadian Firms
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/04/23
ER  -