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What Drives Tbl Reporting: Good Governance Or Threat To Legitimacy?, Pamela Kent, Reza Monem
What Drives Tbl Reporting: Good Governance Or Threat To Legitimacy?, Pamela Kent, Reza Monem
Pamela Kent
This paper provides two complementary explanations for the adoption of triple bottom line (TBL) reporting by Australian companies. The first explanation is that companies adopt TBL reporting to legitimise their relationship with society because of adverse publicity from the media. The second explanation is that TBL reporting is adopted because of the company’s desire to achieve high-quality reporting and transparency inferred by strong corporate governance. Companies with TBL reporting had significantly more adverse media coverage before implementing TBL reporting than non-TBL companies. TBL reporting is also significantly and positively related to the existence of an environmental or sustainable development committee …
Exploration Of Firm Strategic Control In Australia And The United States And Implications For Global Governance Structures, Timothy Kiessling, Keith Duncan, Michael Harvey
Exploration Of Firm Strategic Control In Australia And The United States And Implications For Global Governance Structures, Timothy Kiessling, Keith Duncan, Michael Harvey
Keith Duncan
Our empirical study of 246 Directors, financial executives, accountants and credit/security analysts explore the concept of firm corporate control and what theoretically developed attributes contribute to an entity having corporate control over another. We first develop and test a model of corporate control. We then delve into what combinations of direct ownership, indirect ownership, ownership dispersion, and board of director representation are required for dominant corporate control. Due to the use of conjoint analysis, we are able to make suggestions as to the relative importance of each in regard to corporate control.
Board Structure And Firm Performance: Evidence From Australia, Ingrid Bonn
Board Structure And Firm Performance: Evidence From Australia, Ingrid Bonn
Ingrid Bonn
The influence of corporate governance on firm performance has been discussed for a number of years, but mainly in a United States and European business context. This article investigates the composition of boards of directors in large Australian firms and analyses whether board structure has an impact on performance, as measured by return on equity and market-to-book value ratio. The results showed that outsider ratio and female director ratio were positively associated with firm performance, whereas board size and directors' age had no influence on firm performance.