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dc.contributor.authorLoh, Ricci
dc.contributor.authorDeegan, C.
dc.contributor.authorInglis, R.
dc.date.accessioned2018-02-01T05:19:53Z
dc.date.available2018-02-01T05:19:53Z
dc.date.created2018-02-01T04:59:43Z
dc.date.issued2014
dc.identifier.citationLoh, R. and Deegan, C. and Inglis, R. 2014. The Changing Trends of Corporate Social and Environmental Disclosure within the Australian Gambling. Accounting and Finance. 55 (3): pp. 783-823.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/61806
dc.description.abstract

This study examines how the corporate social and environmental disclosure (CSD) practices of a sample of gambling companies operating within Aust ralia appears to change aro und the time of three speci?c interrelated Australian government initiatives; the Productivity Commi ssion, 1999, Australia's Gam bling Industries, Report No. 10, the subsequent establishment of the Ministerial Council on Gambling and the MCG-initiated Nat ional Framework on Problem Gambling. Drawing upon three complementary theories, namely legitimacy, stakeholder and institutional theory, our analysis of the extent and type of CSD in the annual reports of gambling companies over a 15 year period suggests that CSD is a response to social pressures created around the time of these initiatives

dc.publisherWiley-Blackwell Publishing Asia
dc.subjectStakeholder theory
dc.subjectProblem gambling
dc.subjectCorporate social and environmental disclosure
dc.subject- Institutional theory
dc.subjectLegitimacy theory
dc.subjectGambling - organisations
dc.titleThe Changing Trends of Corporate Social and Environmental Disclosure within the Australian Gambling
dc.typeJournal Article
dcterms.source.volume55
dcterms.source.number3
dcterms.source.startPage783
dcterms.source.endPage823
dcterms.source.issn0810-5391
dcterms.source.titleAccounting and Finance
curtin.departmentCBS International
curtin.accessStatusFulltext not available


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