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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 …
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.
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. …
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
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.