Business Administration, General (0310)

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Determinants of the Voluntary Disclosure of Employee Information in Annual Reports: an Application of Stakeholder Theory, Theses (2011)

This paper seeks to examine why Australian publicly listed companies voluntarily disclose employee-related information in...

 

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Voluntary employee disclosures in Australian annual reports applying Ullmann’s stakeholder theory (with Pamela Kent and Carolyn Windsor), 2011 Accounting and Finance Association of Australia and New Zealand (AFAANZ) conference (2011)

Extract:
Many companies state in their reports that their employees are the company’s most valuable resource...