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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 …
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 …