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Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Tamara Zunker
Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …
How The Australian Ban On Short Selling During The Gfc Affected Market Quality And Volitility, Uwe Helmes, Julia Henker, Thomas Henker
How The Australian Ban On Short Selling During The Gfc Affected Market Quality And Volitility, Uwe Helmes, Julia Henker, Thomas Henker
Thomas Henker
We examine the effects of the short selling ban, imposed by Australian regulators in the wake of the global financial crisis, on trading of financial stocks. Unlike other developed markets, where regulators imposed short-selling restrictions for brief periods of time at the height of the financial crisis, the ban on short selling of financial stocks on the Australian Stock Exchange lasted eight months, including both the tumultuous end of 2008 and the calmer period up to May 2009. Our control group consists of matched Canadian financial institutions which were unaffected by a short selling ban. We analyze the impact of …
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Pamela Kent
Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …