An analysis of the incentives to apply for, and the benefits of winning, an Australian annual reporting award

Carroll, Gary (1991). An analysis of the incentives to apply for, and the benefits of winning, an Australian annual reporting award Honours Thesis, Dept. of Commerce, The University of Queensland.

       
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Author Carroll, Gary
Thesis Title An analysis of the incentives to apply for, and the benefits of winning, an Australian annual reporting award
School, Centre or Institute Dept. of Commerce
Institution The University of Queensland
Publication date 1991
Thesis type Honours Thesis
Total pages 117
Language eng
Subjects 14 Economics
Formatted abstract This study aimed to investigate the incentives of Australian firms to apply for an Australian Annual Reporting Award, currently administered by Australian Business Magazine, in the years 1987 to 1990. This Award IS presented to Australian firms based on the material contained within their annual reports. A political cost framework was adopted to explain a firm's propensity to enter the Annual Report Award competition. Significant results were found indicating that firms applying for the Award were larger (in terms of size and concentration), earning higher rates of return, facing higher taxation burdens and were being subject to greater political exposure than a sample of control firms that did not apply for the Award. These results are consistent with the political cost arguments proposed in this study.

 
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