Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108503
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Full metadata record
DC Field | Value | Language |
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dc.contributor.author | Kent, P. | - |
dc.contributor.author | Zunker, T. | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Accounting and Finance, 2017; 57(2):533-563 | - |
dc.identifier.issn | 0810-5391 | - |
dc.identifier.issn | 1467-629X | - |
dc.identifier.uri | http://hdl.handle.net/2440/108503 | - |
dc.description.abstract | Little empirical research has identified what drives companies to voluntarily report employee-related information. Ullmann’s three-dimensional stakeholder theory model is applied as a framework to analys e associations with corporate employee-related disclosures. Measures are developed to estimate stakeholder power, strategic posture and economic performance associated with employee-related disclosures. Results indicate that employee-related disclosures increase with more employee share ownership, employee concentration, the quality of corporate governance, employee recognition in corporate mission statements, adverse publicity about employees an d economic performance measured by profit per employee. | - |
dc.description.statementofresponsibility | Pamela Kent, Tamara Zunker | - |
dc.language.iso | en | - |
dc.publisher | Blackwell Publishing | - |
dc.rights | © 2015 AFAANZ | - |
dc.source.uri | http://dx.doi.org/10.1111/acfi.12153 | - |
dc.subject | voluntary employee disclosures; stakeholder theory | - |
dc.title | A stakeholder analysis of employee disclosures in annual reports | - |
dc.type | Journal article | - |
dc.identifier.doi | 10.1111/acfi.12153 | - |
pubs.publication-status | Published | - |
dc.identifier.orcid | Kent, P. [0000-0003-3034-8051] | - |
Appears in Collections: | Aurora harvest 8 Business School publications |
Files in This Item:
File | Description | Size | Format | |
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RA_hdl_108503.pdf Restricted Access | Restricted Access | 177.71 kB | Adobe PDF | View/Open |
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