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Articles 1 - 11 of 11
Full-Text Articles in Business
Disclosure And Reporting Against The Sustainable Development Goals: Connecting New Stakeholders To Sustainability Data, Theresa Heithaus, Richard Mills, Stephanie Perkiss
Disclosure And Reporting Against The Sustainable Development Goals: Connecting New Stakeholders To Sustainability Data, Theresa Heithaus, Richard Mills, Stephanie Perkiss
Faculty of Business - Papers (Archive)
This case study focuses on the disclosures of thirty seven companies and a unique research approach to making their corporate sustainability performance more open, comparable and engaging. A group of 40 students at the University of Wollongong worked in a structured way to aggregate comparable data on corporate sustainability on a selection of metrics related to the SDGs. This report offers an in depth look at one example of the kind of projects that WikiRate and the Principles for Responsible Management Education (PRME) have been running since 2016, involving more than 2,000 students. For this case study, WikiRate staff reviewed …
Recognition And Disclosure Of Impairment In China, Jing Wang, Keith Hooper
Recognition And Disclosure Of Impairment In China, Jing Wang, Keith Hooper
Faculty of Business - Papers (Archive)
This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of goodwill. China is an important adopter of International Financial Standards but the question remains that, as a recent adopter, to what extent contentious issues such as goodwill impairment are implemented. The research analyzes the financial and share market information gathered from the top 50 companies listed on the Shanghai Stock Exchange. The findings reveal that goodwill amortization has been discontinued and replaced by goodwill impairment, but interestingly the Big Four firms seem more likely to recognize a goodwill impairment loss …
The Relationship Between Corporate Social Responsibility Disclosure And Financial Performance: Evidence From Thailand, Wisuttorn Jitaree, Sudhir C. Lodh, Shyam S. Bhati
The Relationship Between Corporate Social Responsibility Disclosure And Financial Performance: Evidence From Thailand, Wisuttorn Jitaree, Sudhir C. Lodh, Shyam S. Bhati
Faculty of Business - Papers (Archive)
This study examines the relationship between corporate social responsibility (CSR) disclosure and financial performance in Thailand during the period 2009-2011. Four measures of financial performance were used based on data extracted from the annual reports of 232 firms listed on the Stock Exchange of Thailand. A CSR disclosure index was constructed to measure the extent and dimensions of CSR disclosure. Overall, the results from the empirical analysis provide some evidence of positive relationship between financial performance and CSR disclosure. This study adds further evidence to the literature on the relationship between the CSR and financial performance in an emerging country. …
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China, Yingjun Lu, Indra Abeysekera
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China, Yingjun Lu, Indra Abeysekera
Faculty of Business - Papers (Archive)
This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and environmental disclosure index including disclosure quantity, disclosure type quality and disclosure item quality, is constructed to assess sample firms' social and environmental disclosures in their two public reports: annual reports and corporate social responsibility reports. Findings indicate that corporate social and environmental disclosures have significant and positive associations with firm size, profitability, and industry classification. The roles of various powerful stakeholders in influencing corporate social …
Signalling External Capital Disclosure In Annual Reports, Indra Abeysekera
Signalling External Capital Disclosure In Annual Reports, Indra Abeysekera
Faculty of Business - Papers (Archive)
Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination of signals for capital accumulation. Using the method of content analysis, this paper examines practices regarding signalling for disclosure of external capital, the most disclosed category of intellectual capital, in annual reports of a sample of listed firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample firms explore the role of signalling in capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation.
Governance, Media And The Quality Of Environmental Disclosure, Juergen Seufert
Governance, Media And The Quality Of Environmental Disclosure, Juergen Seufert
Faculty of Business - Papers (Archive)
Article review - Governance, Media and the Quality of Environmental Disclosure K. H. Rupley, D. Brown and R. S. Marshall Journal of Accounting and Public Policy, 2012, 31 (6), pp. 610-640
Privacy Issues And Solutions In Social Network Sites, Xi Chen, Katina Michael
Privacy Issues And Solutions In Social Network Sites, Xi Chen, Katina Michael
Associate Professor Katina Michael
The boom of the internet and the explosion of new technologies have brought with them new challenges and thus new connotations of privacy. Clearly, when people deal with e-government and e-business, they do not only need the right to be let alone, but also to be let in secret. Not only do they need freedom of movement, but also to be assured of the secrecy of their information. Solove [6] has critiqued traditional definitions of privacy and argued that they do not address privacy issues created by new online technologies. Austin [7] also asserts: “[w]e do need to sharpen and …
Website Intangibles Disclosure And Corporate Growth Reputation Of Small Businesses, Indra Abeysekera
Website Intangibles Disclosure And Corporate Growth Reputation Of Small Businesses, Indra Abeysekera
Faculty of Business - Papers (Archive)
Abstract presented at the European Accounting Association 35th Annual Congress, Ljubljana, Slovenia, 9-11 May 2012.
The Relation Of Intellectual Capital Disclosure Strategies And Market Value In Two Political Settings, Indra Abeysekera
The Relation Of Intellectual Capital Disclosure Strategies And Market Value In Two Political Settings, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity. Design/methodology/approach – Using content analysis for data generation, this study identifies narrative, visual, and numerical intellectual capital disclosure in firms' annual reports. Financial data were obtained from firms' annual reports and the stock exchange. Fixed effect panel regression was conducted separately for the civil war period and temporary truce period. Findings – The paper finds that …
The Influence Of Board Size On Intellectual Capital Disclosure By Kenyan Listed Firms, Indra Abeysekera
The Influence Of Board Size On Intellectual Capital Disclosure By Kenyan Listed Firms, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose – The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26 of the 52 firms ranked by the Nairobi Stock Exchange for market capitalization in 2002 and in 2003. This study identifies intellectual capital disclosure by three separate categories: internal capital, external capital, and human capital. Hence, this study examines the influence of board size on six disclosure outcomes. Design/methodology/approach – The study develops hypotheses using the resource dependency theory. Using content analysis for data generation, this study classifies …
Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa
Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa
Faculty of Commerce - Papers (Archive)
This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …