Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
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 …