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Type: Journal article
Title: A stakeholder analysis of employee disclosures in annual reports
Author: Kent, P.
Zunker, T.
Citation: Accounting and Finance, 2017; 57(2):533-563
Publisher: Blackwell Publishing
Issue Date: 2017
ISSN: 0810-5391
Statement of
Pamela Kent, Tamara Zunker
Abstract: Little 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 analys e associations with corporate employee-related disclosures. Measures are developed to estimate stakeholder power, strategic posture and economic performance associated with employee-related 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 an d economic performance measured by profit per employee.
Keywords: voluntary employee disclosures; stakeholder theory
Rights: © 2015 AFAANZ
DOI: 10.1111/acfi.12153
Appears in Collections:Aurora harvest 8
Business School publications

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