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    The measurement of sustainability disclosure: Abundance versus occurrence

    Access Status
    Fulltext not available
    Authors
    Joseph, Corina
    Taplin, Ross
    Date
    2011
    Type
    Journal Article
    
    Metadata
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    Citation
    Joseph, Corina and Taplin, Ross. 2011. The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum. 35 (1): pp. 19-31.
    Source Title
    Accounting Forum
    DOI
    10.1016/j.accfor.2010.11.002
    ISSN
    0155-9982
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/29023
    Collection
    • Curtin Research Publications
    Abstract

    Content analysis (disclosure abundance) and disclosure indices (disclosure occurrence) are popular methods for measuring the extent of disclosure. Few studies however compare the two approaches empirically or use empirical evidence to justify the use of one approach over the other. A study of sustainability reporting on Malaysian local government websites is used to illustrate how these two measurement approaches lead to different concepts of the extent of disclosure. Furthermore, hypothesised relationships between disclosure and independent variables based on theory differ substantially depending on the measurement approach for disclosure. Recommendations for the measurement of disclosure are suggested.

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