Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis

Document Type : Research Paper

Authors

1 Ph.D Student, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

2 Full Prof., Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

3 Associate Prof., Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

4 Full Prof., Department of Social Sciences, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

Abstract

Understanding firms' attitude towards environmental issues is the first and perhaps the most important step in the environmental reporting research area. This is achieved through the content analysis of listed firms' board of directors' reports of environmental activities. The current study is aimed to extract key words and indicators and investigate the difference of disclosure in different industries. To do this, the environmental section of listed firms' board of directors' reports of environmental activities from 2011 to 2015 is examined using the induction approach in qualitative content analysis method and by MAXQDA 12 Analytical Pro software.The results represent 15 parent codes and 55 subcodes indicating the scenarios ruling on these reports. Also, results from evaluating impacts of industry on providing environmental reports confirm the research hypothesis, which indicates a significant difference in disclosures of different industries. In order to understand and compare more deeply, different interpretations of the software outcomes are represented and also the characteristics of the firms with similar reports, have been analyzed

Keywords

References

منابع
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Empirical Research in Accounting
Volume 8, Issue 2 - Serial Number 28
September 2018
Pages 43-70

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History

  • Receive Date: 17 July 2017
  • Revise Date: 19 October 2017
  • Accept Date: 11 November 2017

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