Business Commons^™

Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker

Tamara Zunker

Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …

Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker

Pamela Kent

Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …

Predicting Corporate Failure: Supporting The Case For The Inclusion Of Cash Flow Factors When Using Modelling As A Tool, Bill Wilkinson

Bill Wilkinson

Corporate failure is a regularly recurring problem for stakeholders, particularly investors, creditors and customers. Early attempts at predicting such failure typically relied on analysis of individual performance measurements such as accounting ratios; it was not until the late 1960s that a modelling approach to the problem started to evolve. Altman's Z-score model was the first approach to combine a series of weighted ratios using the statistical technique of multiple discriminant analysis (MDA) to arrive at a final score, which was used to determine whether or not a company was likely to fail. Substantial research has followed over the subsequent 40 …

Complex And Diverse Roles Performed By Non-Executive Directors In The Context Of The Implementation Of The Non-Regulatory Codes Of Corporate Governance: Evidence From Small And Medium Firms In The Uk, H Gunathilake, Palli Mulla K A Chandrakumara

Anil Chandrakumara

This study aims to address two interrelated issues. (1) What is the role of nonexecutive directors (NEDs) of public companies listed in the Alternative Investment Market (AIM) in the UK? (2) Whether AIM listed companies accept the principles and provisions of the Combined Code of Corporate Governance (CCCG)? And, if so, to what extent? The findings indicate that the nature of task of NEDs of AMI listed firms is characterised by multiplicity of tasks and task variation by the type of chair. This study contributes to fill the knowledge gap in the literature with regard to the role of NEDs …

The Corporate Social Responsibilities In Sri Lankan Universities, Kamal Tilakasiri, Grace Mccarthy, John Glynn

Grace McCarthy

Public sector universities have certain special characteristics compared to other organisations. As Neave and Pergamon (2000, p. xiv) suggest, such universities are generally known for their "knowledge production" and the fact that their acitivities are substatially funded by the government.

Global Culture Concerns, Korcel M. Price

Korcel M Price

The following proposal seeks to change hiring, promoting, and firing practices among global and trans-national companies. The changes are intended to fortify the organization through better management, a better employee contract, and by moving closer to a learning organization.

At the heart of the proposal is the desire to move hiring, promoting, and firing practices to an external or internal third party, as means of creating a global culture that consistently applies the values of supra system’s organization.

Corporate Governance, Activism, And The Role Of Trustees, Martin Gold

Martin L Gold

No abstract provided.

The Effect Of Corporate Competitive Capabilities And Supply Chain Operational Capabilities On Malaysian Smes: A Conceptual Framework, Nelson Perera, Ferry Jie, Siti Nur 'Atikah Zulkiffli

Nelson Perera

Practitioners realise that the implementation of capabilities in supply chain discipline is a new issue to be studied. This research explicates the concept of capabilities and examines the relationship between corporate competitive capabilities, supply chain operational capabilities, and levels of supply chain integration with business performance measurement. The sample of this study is small and medium-sized manufacturing companies in Malaysia. Six hypotheses have been developed to be critically analysed in the conceptual framework. Thus, such effort would derive a set of recommended strategies of both capabilities and SC Integration levels for strategic and operational performance improvement in Malaysian business perspectives.

The Corporate Social Responsibilities In Sri Lankan Universities, Kamal Tilakasiri, Grace Mccarthy, John Glynn

John J Glynn

Public sector universities have certain special characteristics compared to other organisations. As Neave and Pergamon (2000, p. xiv) suggest, such universities are generally known for their "knowledge production" and the fact that their acitivities are substatially funded by the government.