Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms
批判性地审视了美国企业社会绩效、社会披露与经济绩效之间关系的实证研究，指出缺乏理论框架导致结果不一致，并呼吁建立更严谨的理论基础。
Arieh A. Ullmann, Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms, The Academy of Management Review, Vol. 10, No. 3 (Jul., 1985), pp. 540-557