Jennifer C. Chen

TL;DR: In this paper, the authors analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and conclude that two theoretical considerations are important for future social and environmental accounting research.

TL;DR: This article examined the relation between firms' corporate philanthropic giving and their performance in three other social domains (employee relations, environmental issues, and product safety) and found that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers.

TL;DR: In this article, the authors investigated potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements and found that the companies may have used the disclosure as a tool of impression management to avoid potential stakeholder mis-estimation of previously undisclosed liability exposures.

TL;DR: Gray et al. as discussed by the authors investigated how PAC contributions, a type of corporate political strategy, can be used as a tool for business entities to deviate from their reporting responsibility and found that a sample of firms from the chemical and petroleum industries made significant campaign contributions to legislators deemed influential in the passage of the Emergency Planning and Community Right-to-Know Act of 1986 (EPCRA).

TL;DR: In this article , the authors evaluate the temporal trends in diversity within the ASLMS board of directions from 1996 to 2021, and find that diversity in the board of direction has increased over time.