... consists of credibility, standardisation and accessibility of voluntary disclosures. Worthwhile mentioning is that Healy and Palepu (2001) say that two of these issues, credibility and standardisation, ... upon models of relationships between (1) social performance and social disclosure, (2) social performance and economic performance and between (3) social disclosure and economic performance. A ... Journal of Accounting and Economics, vol. 32, p. 97-180 Watts, R.L. Zimmerman, J.L., 1978, “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review, January,...