Trade union membership and voluntary employee related disclosures

Tamara Zunker, Pamela Kent

Research output: Contribution to conferenceAbstractResearchpeer-review


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.
Original languageEnglish
Number of pages1
Publication statusPublished - 2015
Event27th Asian-Pacific Conference on International Accounting Issues: Global Perspectives of Accounting Information in the 21st Century - Gold Coast, Australia
Duration: 1 Nov 20154 Nov 2015
Conference number: 22nd


Conference27th Asian-Pacific Conference on International Accounting Issues
CityGold Coast
Internet address


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