Download or read book Comparative Analysis Study of Environmental Disclosure by Publicly Listed Malaysian and Australian Companies written by Li Lin Khoo and published by . This book was released on 1997 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Continuous Disclosure in Australia and the United States written by Stephen Brown and published by . This book was released on 2018 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Firms in US and Australia operate in rich disclosure environment with one significant difference - in Australia firms' continuous disclosure obligation is mandated by law. Given that overall both countries operate in rich disclosure environment, we study the market response to earnings announcements by publicly listed firms in the two countries. Our results suggest that earning announcements by US firms convey some new information to the market as evidenced by significant announcement returns. Australian firms do not experience similar reactions, a result which is consistent with the notion that under the continuous disclosure environment the markets are, on average, almost fully informed of all materially relevant information at the time of the announcement.
Download or read book Effects on Social and Environmental Disclosure written by Veronica Norman and published by . This book was released on 2015 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses on the impact of Chinese foreign direct investment on the voluntary social and environmental reporting (SER) of Australian mining companies. The study is motivated by the speed, extent and nature of Chinese foreign direct investment (FDI) in Australia and the resulting negative media reports and governmental attitudes. This research uses content analysis of annual reports and corporate websites to observe changes in SER after Chinese acquisition, in comparison to disclosure changes in a similar group of Australian domestic acquisitions. A thematic checklist of SER indicators is developed to identify and code disclosures related to environmental management, health and safety, employment diversity and community involvement. A sentence count identifies differences in the volume of disclosures, and the nature of the disclosures is evaluated qualitatively using an interpretive framework based on Suchman's (1995) model of legitimacy. It is found that Chinese targets have a greater propensity to disclose information that is aligned with societal values (moral legitimacy), while domestic targets disclose information that appeals to specific stakeholder constituents (pragmatic legitimacy). The difference in legitimation strategies are consistent with the greater legitimacy threat faced by Chinese targets. This has implications for legitimacy theory, Chinese FDI literature, and Australian foreign investment policy.
Download or read book A Comparative Study on the Environmental Reporting of the Public Sectors in Hong Kong and Japan written by Pui-Sze Suzuya Tang and published by Open Dissertation Press. This book was released on 2017-01-27 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation, "A Comparative Study on the Environmental Reporting of the Public Sectors in Hong Kong and Japan" by Pui-sze, Suzuya, Tang, 鄧貝詩, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. Abstract: ABSTRACT This research investigated the environmental reporting of public organisations. It examined the environmental reports of twenty-four public bureaux and departments of Hong Kong and Japan. Studies on the environmental reporting of public organisations are significant because the public sector is different from the private sectors in terms of its incentive to report, institutional settings, and environmental policies. This research is one of the few studies focusing on environmental disclosures of public sectors. A content analysis of two reporting types provides a remarkable lesson for the future of environmental reporting. This comparative study on the environmental reports in the public sector of Hong Kong and Japan revealed different reporting patterns and distinctions of regulatory reporting and non-regulatory reporting. Under a scoring system, 48 environmental reports published by 12 public departments of Hong Kong and Japan in 2003 and 2005 were scored and analysed. Interviews and questionnaire surveys were also conducted to support this study. It is interesting to see how the report writers intentionally selected what kind of information to report or not to report. The use of reports and the improvement in reporting showed the values of environmental reporting to the public sectors. Factors affecting the report content are various and multi- dimensional. It is not simply a study of environmental management; more influentially, it relates to the study of policy implementation and administration. Reporting contents, focus and patterns were examined in depth. Factors, including institutional settings, regional environmental policies, the service nature of the reporting organisation, ethical values of the top management, and the cultural difference in the regions, forming different types of environmental reports, were deduced from the study. As a result, reports are not uniform and are heterogeneous. The rationale behind environmental reporting is influential to the future development of reporting. It was found that an environmental report (or sustainability report) serves more as an annual review mechanism, than a communication tool. Within one region, different public organisations have different types of reporting content and focuses. These distinctions also reflected the fact that without sanctions or regulations on the format and content of reporting, flexibility and control over reporting remain in the hands of departments. Hong Kong and Japan also have different reporting content and patterns. All in all, Environmental Reporting is not only a dynamic activity, but is also a cultural product. DOI: 10.5353/th_b3821076 Subjects: Sustainable development reporting - China - Hong Kong Sustainable development reporting - Japan Corporations, Government - Environmental aspects - China - Hong Kong Corporations, Government - Environmental aspects - Japan
Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Determinants of Level of Sustainability Report written by Clement Lamboi Arthur, PhD and published by Xlibris Corporation. This book was released on 2018-01-26 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.
Download or read book Comparative Analysis of Trade and Finance in Emerging Economies written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2023-04-10 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Africa and Asia.
Download or read book Governance in the Business Environment written by Guler Aras and published by Emerald Group Publishing. This book was released on 2011-04-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in association with the Social Responsibility Research Network, Volume 2 in this new and exciting series takes a global interdisciplinary perspective to the matter of governance in the business environment and includes key topics and contributions from the UK, Portugal, Belgium, Brazil, Japan, China and Malaysia.
Download or read book Contemporary Research in Accounting and Finance written by Abdelghani Echchabi and published by Springer Nature. This book was released on 2022-05-28 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book compiles a comprehensive set of case of studies in business and accounting from the MENA region. These case studies consist of practical research studies with strong theoretical foundations. Hence, the book is a guide to the industries in various sectors regarding the best practices for efficient business and accounting management. In addition, the book will serve as an important teaching reference for business and accounting courses in the MENA region.
Download or read book MAKING SCIENCE INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS written by Prof. Allam Ahmed and published by World Association for Sustainable Development (WASD). This book was released on 2019-06-17 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theme of the Outlook 2019 is to strengthening the role of science, innovation and research uptake in service of the 2030 Agenda for SD. The volume will therefore critically examine the important role of science, innovation and research for the achievement of the 17 Sustainable Development Goals (SDGs) of the 2030 Agenda and to provoke forward thinking on the role of science, innovation and research in solving global problems related to sustainability.
Download or read book Comparative Research on Earnings Management Corporate Governance and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
Download or read book Sustainability Environmental Performance and Disclosures written by Marty Freedman and published by Emerald Group Publishing. This book was released on 2010-01-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
Download or read book Sustainability Disclosure written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2015-11-06 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.
Download or read book Comparative Perspectives on Global Corporate Social Responsibility written by Jamali, Dima and published by IGI Global. This book was released on 2016-08-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern era, businesses have developed a complex relationship with the society surrounding them. While the effects of business activity are clearly seen, their direct impact varies from country to country. Comparative Perspectives on Global Corporate Social Responsibility is a pivotal reference source for the latest scholarly research on the accountability contemporary businesses face for the environmental, social, and economic impacts that they create. Highlighting the variant expressions between developed and developing countries, this book is ideally designed for graduate students, professionals, practitioners, and academicians interested in furthering their knowledge on corporate social responsibility.
Download or read book Corporate Governance written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2014-04-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a representative collection of perspectives on the way how corporate governance is being aligned with the social responsibility of an organization and the accountability of its management both in large corporations and in medium sized businesses. Examples are given from various industries and branches as well as from different countries and regions across the globe. All examples are commented and explained in detail. Written by a group of selected academic teachers this book is suitable for adoption as a resource for a case driven approach to teaching "Corporate Governance" courses at an upper undergraduate or graduate level.
Download or read book Mandated Corporate Social Responsibility written by Nayan Mitra and published by Springer Nature. This book was released on 2019-08-28 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the Indian mandate for Corporate Social Responsibility (CSR) and its implementations in various individual organizations. Although the mandate is applicable only to certain large and stable companies, many believe that India is poised to become the birthplace of social, economic and environmental transformation, given the immense size of the Indian population and its challenging socio-economic index. The book explores the various facets of CSR investigation and places special emphasis on the Schedule VII of the Indian Companies Act of 2013, which defines specific areas of intervention for these companies. In addition, it provides a wealth of first-hand case studies that exemplify the ongoing developments and the fundamental challenges and opportunities of mandated CSR.
Download or read book Business and Development Studies written by Peter Lund-Thomsen and published by Routledge. This book was released on 2019-10-16 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business and Development Studies: Issues and Perspectives provides a comprehensive collection of cutting-edge theoretical and empirical contributions to the emerging field of business and development studies. Compared to more traditional business-school accounts of business in developing countries which focus on the challenges and opportunities of doing business in developing countries, this anthology explores whether, how, and under what conditions business contributes to the achievement of economic, social, and environmental goals in developing countries. The book consolidates the current status of academic work on business and development, identifies state of the art in relation to this academic field, and establishes a future research agenda for ‘business and development studies’ as an emerging academic discipline within the social sciences. The book will be of interest to researchers and students, including economists, geographers, sociologists, political scientists, corporate social responsibility specialists, and development scholars who are seeking an in-depth overview of current debates about the role of business as a development agent in the Global South. The book is also of relevance to practitioners that are engaged in work with the private sector seeking to enhance the positive effects and minimize the negative economic, social, and environmental consequences of business activity in the Global South.
