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Full-Text Articles in Business
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 …
An Exploratory Study Of Executive Hubris And Its Effect On How Chief Executive Officers In Small To Medium Enterprises Make Strategic Management Decisions, A. S. Parker
Theses : Honours
This exploratory study examined the nature of the recently conceptualised notion of executive hubris; and in particular the effect it may have on how chief executive officers in small to medium sized enterprises make their strategic management decisions. It was designed to explore executive hubris and strategic decision making in a limited sample of executives. On this basis the results are limited to this study and are not generalisable. A core aim of the study however; was to test qualitatively and quantitatively in a fundamental, exploratory way; Hambrick and Hiller's (2005) propositions that executive hubris has an effect on how …