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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne Jan 2009

Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne

Theses : Honours

There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …


Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest Jan 1993

Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest

Theses : Honours

This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …