会计信息披露外文文献翻译Word下载.docx

1、文献出处：#Ebimobowei A. A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies J. Asian Journal of Business Management, 2011, 3（3）:# 145-151.#原文#A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies#Appah Ebimobowei#Abstract:# Social accountin

2、g is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies activities that have social impact. Thi s study examines the practice of social accounting disclosure in Nigerian companies. For

3、ty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were collected from the annual reports of the companies for the perio d 2005 to 2007 and the level of disclosure is measured using content analysis and descriptive analysis. The paper found that 82.5% o

4、f the companies sampled present social accounting information in their annual reports. The results show that Nigerian companies prefer to disclose social accounting information in the Directors Report, Chairmans Statement and Notes to the Accounts in the form of short qualitative information. Human

5、resources, community involvement and environment were identified as the most popular themes. Hence, the paper recommends among others that companies should take social accounting as a moral duty;# legislation for all companies to disclose social accounting information in Nigeria;# social indicators

6、to be developedatthenationallevelin theareaofemployment opportunities, environmental control, energy conservation, health care etc and professional accounting bodies in the country should collaborate to expand research in social accounting.#Key words:# Annual reports, social accounting, social discl

7、osure, Nigeria#INTRODUCTION#The increasing need for every organization to disclose in their annual reports the various activities that affect the society is becoming a very fundamental issue all over the world mostly in developed economies, but this is not the case in developing countries like Niger

8、ia. This is because organizations are particularly more interested in the profit maximization objective to the detriment of the society. According to Iyoha（2010）, in developing countries, theconcern is abouthow efficient organizations are in terms of how much profits are made and how much dividends

9、are paid. No serious thoughts are given to social issues in the annual reports of organizations such as environmental protection, energy savings, fair business practice, and community involvements etc. Asechemie （1996） stress that the absence of financial data relating to actions and arrangements fo

10、r social concern in Nigeria is not in accord with the trend in the USA, Europe and Canada where companies are required to report on the effect of compliance with laws governing corporate social conduct on capital expenditures, earnings and competitive position.#The objective of this paper is to exam

11、ine the social accounting disclosures in the annual reports of Nigerian companies. Therefore, the content of annual reports must provide information to users relating to social factors. As Mathews （2002） suggested in his study, documenting and analyzing what is disclosed in the area of social accoun

12、ting should be one of the feature of corporate social reporting. Hence, this study attempts to answer two main questions:# （i） what are the most popular types of social accounting and how is social accounting disclosed in the annual reports of companies in Nigeria and （ii） where is the location of p

13、resentation of social accounting in the annual reports of companies in Nigeria. To achieve this objective, the paper is divided into five sections. The next section discusses the theoretical and empirical literatures adopted for the study. Section three examines the methodology of the study;# sectio

14、n four examines the findings and discussions while the last section deals with the conclusion and recommendations.#Theories on corporate social accounting disclosure behavior:# Gray et al. （1995） in Orij （2007） provided a much cited categorization of social accounting#disclosure studies. They talked

15、 about three broad classifications of decision usefulness studies, economic theory and social and political theory. The decision usefulness generally relates to the usefulness of accounting information, which is social accounting in this case. These studies are of two types, ranking of information o

16、n its perceived decision-usefulness in the financial community and investigations of information on effects on share prices. The economic theory studies are a periphery of agency theory and Positive Accounting Theory （PAT） research. The social and political theory focuses on legitimacy theory （LEGT） and stakeholder theory （STAKT）. LEGT and STAKT are theories developed out of political economies. They are overlapping perspectives in a political-economic framew