1.  74
    Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research.Jennifer C. Chen & Robin W. Roberts - 2010 - Journal of Business Ethics 97 (4):651-665.
    In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...)
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    Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. [REVIEW]Jennifer C. Chen, Charles H. Cho & Dennis M. Patten - 2014 - Journal of Business Ethics 125 (4):1-12.
    This paper investigates potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements. Based on a review of 10-K reports filed from 1998 through 2012, inclusive, we identified 55 firms initiating environmental liability disclosure over the period, with all but three doing so by 2006. Focusing on the disclosers up through 2006, we argue that the companies may have used the disclosure as a tool of impression management to avoid potential stakeholder mis-estimation of (...)
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