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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.
A Comparison Of Perceived Social Responsibility Standards With Perceived Social Responsibility Performance In The Australian Banking Industry : A Stakeholder Analysis, William J. Phillips
A Comparison Of Perceived Social Responsibility Standards With Perceived Social Responsibility Performance In The Australian Banking Industry : A Stakeholder Analysis, William J. Phillips
Theses: Doctorates and Masters
The purpose of this study is to investigate extent to which Australian banking corporations embrace social responsibility. It endeavours to establish the meaning of social responsibility generally and corporate social responsibility (CSR) in particular. In view of the multiple definitions of the concept of ‘social responsibility’ offered by various authors Such.1 Boatright (1993), Freeman (1994), Walters (1977), and Wheeler (1998), the views of power dependent Australian bank stakeholders were solicited to form an operational definition for the study. This created a collective conception of social responsibility as it is applied to Australian banks, allowing corporate social responsibility standards to be …