کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489350 | 937673 | 2005 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Extended performance reporting: an examination of the Australian mining industry
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Recent accounting scandals and a greater focus on sustainable development have highlighted the insufficiency of traditional financial statements in providing information about company value and performance. This study argues for the importance of reporting both IC information and non-economic performance. Based on an Extended Performance Reporting Framework, content analysis was conducted to examine the voluntary reporting practices within the annual reports of selected Australian mining companies. Results show that the sample companies tended to place greater emphases on IC information than non-economic performance information. The study provides a research opportunity, examining why the samples chose to report or not report various reporting elements.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 29, Issue 1, March 2005, Pages 103-119
Journal: Accounting Forum - Volume 29, Issue 1, March 2005, Pages 103-119
نویسندگان
Kittiya Yongvanich, James Guthrie,