The measurement of sustainability disclosure: Abundance versus occurrence
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 sustai...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Elsevier
2011
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/29023 |