Does anyone know an empirical accounting study which rejects stakeholder theory; i.e an empirical study where stakeholder theory fails to predict the outcome of accounting behaviour (e.g. environmental and social disclosure)?
Thank you in advance!
The following are good "Elsevier" papers to read in this regard:
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
RW Roberts - Accounting, organizations and society, 1992 - Elsevier
Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence
JS Toms - The British Accounting Review, 2002 - Elsevier
Thank you Ahmed!
I have read those articles before but the results do not go against the predictions of stakeholder theory (as far as I can see).
Then, you may want to check the "Meta-Review Papers" which analyzed the studies done on this theory to find out the ups and downs of the theory.
Hi Fredrik Hartwig,
This article critique the stakeholder theory:
http://www98.griffith.edu.au/dspace/bitstream/handle/10072/42686/74634_1.pdf?sequence=1
Thank you Jasman! I will read the paper. I am looking for empirical evidence which rejects the managerial branch of stakeholder theory.
Hi..
This article contains con-confirmatory evidence to some components of stakeholder theory:
Evangeline Elijido-Ten, (2007),"Applying stakeholder theory to analyze corporate environmental performanceEvidence from Australian listed companies", Asian Review of Accounting, Vol. 15 Iss 2 pp. 164- 184
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