Trade union membership and voluntary employee related disclosures

Tamara Zunker; Pamela Kent

Abstract

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 language	English
Pages	27
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 http://www.apconference.org/

Conference

Conference	27th Asian-Pacific Conference on International Accounting Issues
Country/Territory	Australia
City	Gold Coast
Period	1/11/15 → 4/11/15
Internet address	http://www.apconference.org/

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

http://www.apconference.org/wp-content/uploads/2015/12/27th-APC-Final.pdf

Cite this

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title = "Trade union membership and voluntary employee related disclosures",

abstract = "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.",

author = "Tamara Zunker and Pamela Kent",

year = "2015",

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T1 - Trade union membership and voluntary employee related disclosures

AU - Zunker, Tamara

AU - Kent, Pamela

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PY - 2015

Y1 - 2015

N2 - 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.

AB - 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.

M3 - Abstract

SP - 27

T2 - 27th Asian-Pacific Conference on International Accounting Issues

Y2 - 1 November 2015 through 4 November 2015

ER -