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Full-Text Articles in Business
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Theses: Doctorates and Masters
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Theses: Doctorates and Masters
This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure …