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Determinants Of Corporate Governance Disclosures By Australian Listed Companies Subsequent To The Introduction Of Asx Listing Rule 4.10.3, Lisa M. Cullen
Determinants Of Corporate Governance Disclosures By Australian Listed Companies Subsequent To The Introduction Of Asx Listing Rule 4.10.3, Lisa M. Cullen
Theses: Doctorates and Masters
This study has considered the incentives motivating listed mining and industrial companies to provide governance related disclosures in their annual reports. An examination is made of the impact of listing rule 4.10.3 that was applicable from 30 June 1996. Accordingly the years 1995, 1996 and 1997 are examined. A sample of 100 mining companies and 100 industrial companies was drawn primarily from the Connect 4 database of companies. Adopting political cost theory the study hypothesised that governance disclosures were positively related to the proportion of non-executive directors, gearing, ownership diffusion, Big 6 external auditor and firm size.
Corporate Social Disclosure In The Timber Industry In Western Australia 1989-1998 : A Test Of Legitimacy Theory, Theo Christopher
Corporate Social Disclosure In The Timber Industry In Western Australia 1989-1998 : A Test Of Legitimacy Theory, Theo Christopher
Theses: Doctorates and Masters
In recent years, accounting researchers have turned their attention to media agenda setting theory in addition to legitimacy theory as the theoretical framework for researching voluntary social disclosure in the annual report of a company. Their research has tended to show a significant relationship between the extent and change in the number of press media social reports and the extent and level of social disclosure in the annual report of a company based on the same classification of Social items. They have also explored the existence of a time lag between the number of press media reports and disclosure in …