Stakeholder theory is applied to examine the relation between employee related dislcosures andtrade union membership for Australian listed companies. We find that the quantity of employeerelated dislcosures is associated with increased trade union representation. However, ananalysis of categories disclosed indicates that higher trade union membership is associated withless disclosure of industrial relations and employee morale. Employee share ownership,adverse publicity regarding employees, employee concentration, more dispersed ownershipand higher profit per employee are also associated with increased quantity of disclosure ofemployee related information.
|Number of pages||1|
|Publication status||Published - 2015|
|Event||27th Asian-Pacific Conference on International Accounting Issues: Global Perspectives of Accounting Information in the 21st Century - Gold Coast, Australia|
Duration: 1 Nov 2015 → 4 Nov 2015
Conference number: 22nd
|Conference||27th Asian-Pacific Conference on International Accounting Issues|
|Period||1/11/15 → 4/11/15|