A stakeholder analysis of employee disclosures in annual reportsAccounting and Finance
Date of this Version6-1-2015
Document TypeJournal Article
AbstractLittle 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 analyse associations with corporate employee-related disclosures. Measures are developed to estimate stakeholder power, strategic posture and economic performance associated with employeerelated 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 and economic performance measured by profit per employee.
Citation InformationPamela Kent and Tamara Zunker. "A stakeholder analysis of employee disclosures in annual reports" Accounting and Finance (2015) p. 1 - 31 ISSN: 0810-5391
Available at: http://works.bepress.com/pamela_kent/32/