Motivation to Report The main focus of prior research has been whethe

Motivation to Report The main focus of prior research has been whether corporate social disclosures constitute a discharge of accountability or are part of a process of legitimation. Prior research, however, ignores the emergence of an alternate style of corporate social disclosure, the solicited disclosure. p.1 Van der Laan, S. 2009. The Role of Theory in Explaining Motivation for Corporate Social Disclosure: Voluntary Disclosures V. Solicited Disclosures. The Australasian Accounting, Business and Finance Journal. Feb. V3/4. pp. 15-29 Team For: The motivation for disclosure has been for legitimacy purposes and focuses on perception Team Against: The motivation for disclosure has been for accountability purposes and focuses providing information wiseGEEK noted: An accounting disclosure is a statement released by a company, business, or corporation that identifies the financial strategies that are being used and reveals things like costs and profits for a certain calendar period. The main purpose of this sort of document is to inform both current and potential investors of the accounting strategies and methods used. These financial statements include, but are not limited to, the balance sheet, the statement of cash flows, the income statement, and the statement of stockholders equity. The full disclosure principle of most legal systems requires that any event that would have an impact on the financial statements should be revealed, and the laws of many countries set out specific guidelines for both how and when disclosures need to be made. Companies often release this sort of information in their annual reports, but there are a number of acceptable publication methods in most places. disclosure.htm accessed 27 November 2014 Issues that you may wish to discuss include: • Do you agree with this view? • What do you understand by disclosure? • What types of disclosure are there? • Why do you think voluntary disclosures have in

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