Voluntary disclosure of employee entitlement information : an application of stakeholder theory

Molesworth, Mark. (1997). Voluntary disclosure of employee entitlement information : an application of stakeholder theory Honours Thesis, Dept. of Commerce, The University of Queensland.

       
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Author Molesworth, Mark.
Thesis Title Voluntary disclosure of employee entitlement information : an application of stakeholder theory
School, Centre or Institute Dept. of Commerce
Institution The University of Queensland
Publication date 1997
Thesis type Honours Thesis
Total pages 56
Language eng
Subjects 14 Economics
Formatted abstract This thesis examines the determinants of voluntary disclosure by firms of employee entitlement actuarial assumptions under AASB 1028. It draws on stakeholder theory to make predictions about the factors which influence the disclosure of the actuarial assumptions. Ullmann's (1985) framework is used to direct the selection of the factors within the theory. This framework is chosen after a review of the theories historically used to investigate voluntary disclosure.

The thesis finds that disclosure is negatively related to the power of firms' stakeholders, firms' strategic postures towards stakeholders and firms' economic performance. Disclosure is positively related to firm size. The first three of these relationships are against the predicted directions assigned to the hypotheses in accordance with Ullmann's framework. This can be explained by the specificity of the disclosures under investigation in this case, compared to the social disclosures usually investigated using Ullmann's model. The results which do not follow prediction add to the precision with which stakeholder theory may be applied to novel situations. This is done by adding another consideration to Ullmann's framework: the specificity of the information disclosed. Implications are also drawn from the results which are of interest to unions, employers and standard setters.


 
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Created: Thu, 28 Oct 2010, 09:21:54 EST by Ning Jing on behalf of The University of Queensland Library