Voluntary disclosure of franking account balances by Australian companies

Meraveka, Kairu. (1999). Voluntary disclosure of franking account balances by Australian companies Master's Thesis, School of Business, The University of Queensland.

       
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Author Meraveka, Kairu.
Thesis Title Voluntary disclosure of franking account balances by Australian companies
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1999
Thesis type Master's Thesis
Total pages 48
Language eng
Subjects 14 Economics
Formatted abstract This thesis examines the determinants of voluntary disclosure of franking account balances (credits) prior to the issuing ofAASB1034. It uses stakeholder theory to make predictions about the factors that influence voluntary disclosure of franking account balances. Ullmann's three dimensional model was used to direct the selection of the factors. The results show that size was negatively related with disclosure while stockholder power had very little influence on disclosure. Both results are not significant statistically Material amounts of franking credits, strong economic performance, creditors' influence and government influence had a significant influence on resident companies to voluntarily disclose the franking account balances in the annual reports.

Document type: Thesis
Collection: UQ Theses (non-RHD) - UQ staff and students only
 
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Created: Fri, 01 Oct 2010, 09:39:29 EST by Ning Jing on behalf of Social Sciences and Humanities Library Service