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- Corporation reports -- Australia (2)
- Social accounting -- Australia (2)
- Communication in accounting (1)
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- Content analysis (Communication) (1)
- Corporate culture (1)
- Environmental auditing -- Australia (1)
- Financial statements -- Western Australia (1)
- Fire and Emergency Services Authority of Western Australia (1)
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Articles 1 - 6 of 6
Full-Text Articles in Business
Voluntary Environmental Disclosure By Australian Listed Mineral Mining Companies: An Application Of Global Reporting Initiative Guidelines, Yanan Xia
Theses : Honours
There is a growing interest in studying voluntary environmental reporting around the world, especially in the mining industry, as there has been an increasingly focused debate about mining and its environmental responsibility, driven by strong public sentiment. The objectives of this study were, firstly, to evaluate the changes in environmental reporting over the period 2007-2010, in terms of type and volume of information disclosed in the Australian mineral mining industry, using the 2006 Global Reporting Initiative (GRI) Guidelines and secondly, to identify the key political characteristics of companies that volunteer to disclose environmental information in their annual reports. Based on …
The Predictive Ability Of Corporate Narrative Disclosures: Australian Evidence, Yinan Dong
The Predictive Ability Of Corporate Narrative Disclosures: Australian Evidence, Yinan Dong
Theses : Honours
The mam objective of this study is to contribute to the academic literature by investigating the relationship between narrative disclosures and corporate performance based on Australian evidence. The research design takes as its starting from the content analysis of discretionary narrative disclosures conducted by Smith and Taffler (2000), and extends their research by combining thematic content analysis and syntactic content analysis. This study focuses on the discretionary disclosures (the Chairman's Statement) of· · Australian manufacturing companies. Based on the Earnings per Share (EPS) movement between 2008 and 2009, 64 sample companies are classified into two groups: good performer and poor …
The Impact Of Beijing Olympic Sponsorship Program On Annual Report Social Disclosure By Local Sponsors, Juncheng Hu
The Impact Of Beijing Olympic Sponsorship Program On Annual Report Social Disclosure By Local Sponsors, Juncheng Hu
Theses : Honours
The objective of this study is to utilise both legitimacy theory and reputation risk management theory to examine the impact of the Beijing Olympic Sponsorship Program on annual report social disclosures by local sponsors. Specially, this study attempts to test whether local sponsors increase annual report social disclosure in responses to their sponsorship participation and whether the increases can be explained by other companies operating in the same industry group. This study also compares and contrasts legitimacy theory with reputation risk management theory, and discusses the applicable power of legitimacy theory and reputation risk management theory in positive events/issues. The …
Sustainability And Company Annual Financial Reporting, Mirela Filipovic
Sustainability And Company Annual Financial Reporting, Mirela Filipovic
Theses : Honours
This study had two mam objectives. Firstly to measure the level and type of sustainability reporting in companies using the Global Reporting Initiative (GRI) Index. Secondly, to investigate the key characteristics of Australian listed companies that explain the extent of voluntary sustainability information within their annual reports. Based on the positive accounting theory framework and the review of literature six testable hypotheses were developed. The six directional hypothesis developed were related to two aspects of agency and political costs and included ownership diffusion, leverage, audit by big four audit firm, size, profitability and industry type. A stratified sample of 450 …
A Systems Approach To An Into Organizational Communication Within The Fire And Emergency Services Authority Of Western Australia : An Action Research Study, Ellen Jones
Theses : Honours
Research suggests that a rapidly changing environment due to advancing technology, globalization, expanding world markets, changing populations is resulting in the need for a change to workplace practices. Emerging issues due to an aging population and the anticipated shrinkage of the workforce with the retirement of the baby boomers is indicating the need for the development of new skills. Through a real-life case study, this thesis looks into the aspects of organizational life that impact on effective communication. Through an action research approach implications are drawn from a systems theory view of communication. Action research and systems thinking enables the …
Organisational Culture Receptiveness To Excellent Communication, Katherine Jane O'Donoghue
Organisational Culture Receptiveness To Excellent Communication, Katherine Jane O'Donoghue
Theses : Honours
A major finding of the Grunig Excellence Study was that various dimensions of organisational culture play an important role in determining an organisations ability to practice excellent communication. This research has tested the dimensions of organisational culture as found in the Excellence Study in a new setting -the West Australian government through the Education Department of Western Australia. This will begin to determine their existence and relevance of the original findings outside the original study setting. The study has a sample size of 450 employees of the Department Level 8 and below and 9 employees Level 9 and above in …