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Full-Text Articles in Business
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 …
The Decision To Outsource Management Advisory Services, Pamela Kent
The Decision To Outsource Management Advisory Services, Pamela Kent
Pamela Kent
Purpose – The purpose of this paper, using transaction cost economics as a theoretical framework, is to seek an understanding of a company's decision to purchase Management Advisory Services (MAS) from their external auditors and other consultants as opposed to assembling MAS internally within the company.Design/methodology/approach – Data from annual reports for a pooled sample of 3,154 company years were collected for listed Australian companies to determine MAS from auditors. Data for a second sample were collected by undertaking a survey of listed companies to provide a figure for total management advisory services paid to auditors and other consultants. Ordinary …
What Drives Tbl Reporting: Good Governance Or Threat To Legitimacy?, Pamela Kent, Reza Monem
What Drives Tbl Reporting: Good Governance Or Threat To Legitimacy?, Pamela Kent, Reza Monem
Pamela Kent
This paper provides two complementary explanations for the adoption of triple bottom line (TBL) reporting by Australian companies. The first explanation is that companies adopt TBL reporting to legitimise their relationship with society because of adverse publicity from the media. The second explanation is that TBL reporting is adopted because of the company’s desire to achieve high-quality reporting and transparency inferred by strong corporate governance. Companies with TBL reporting had significantly more adverse media coverage before implementing TBL reporting than non-TBL companies. TBL reporting is also significantly and positively related to the existence of an environmental or sustainable development committee …
Droughts And Big Baths Of Australian Agricultural Firms, Pamela Kent, Reza Monem, Glenn Cuffe
Droughts And Big Baths Of Australian Agricultural Firms, Pamela Kent, Reza Monem, Glenn Cuffe
Pamela Kent
Purpose – The purpose of this paper is to examine whether Australian agricultural firms display big bath behaviour during droughts by recognising extraordinary and abnormal losses. It is hypothesised that Australian agricultural firms are more likely to report big bath losses in drought years than in non-drought years and, in a given drought year, agricultural firms are more likely to report big bath losses than firms in other industries.
Design/methodology/approach – The authors analyse 405 firm-years data for agricultural firms over 1980-1995. For comparison, they also analyse matched-pair samples of 17 and 30 non-agricultural firms for the drought years of …