Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108503
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Type: | Journal article |
Title: | A stakeholder analysis of employee disclosures in annual reports |
Author: | Kent, P. Zunker, T. |
Citation: | Accounting and Finance, 2017; 57(2):533-563 |
Publisher: | Blackwell Publishing |
Issue Date: | 2017 |
ISSN: | 0810-5391 1467-629X |
Statement of Responsibility: | Pamela Kent, Tamara Zunker |
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. |
Keywords: | voluntary employee disclosures; stakeholder theory |
Rights: | © 2015 AFAANZ |
DOI: | 10.1111/acfi.12153 |
Published version: | http://dx.doi.org/10.1111/acfi.12153 |
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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