Trade union membership and voluntary employee related disclosures

Tamara Zunker, Pamela Kent

Research output: Contribution to conferenceAbstractResearchpeer-review

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 languageEnglish
Pages27
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
http://www.apconference.org/

Conference

Conference27th Asian-Pacific Conference on International Accounting Issues
CountryAustralia
CityGold Coast
Period1/11/154/11/15
Internet address

Fingerprint

Trade unions
Employees
Union membership
Disclosure
Employee relations
Employee share ownership
Publicity
Listed companies
Profit
Morale
Stakeholder theory
Industrial relations

Cite this

Zunker, T., & Kent, P. (2015). Trade union membership and voluntary employee related disclosures. 27. Abstract from 27th Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia.
Zunker, Tamara ; Kent, Pamela. / Trade union membership and voluntary employee related disclosures. Abstract from 27th Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia.1 p.
@conference{9b9935aad87247fe9f25c4061def42ca,
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",
language = "English",
pages = "27",
note = "27th Asian-Pacific Conference on International Accounting Issues : Global Perspectives of Accounting Information in the 21st Century ; Conference date: 01-11-2015 Through 04-11-2015",
url = "http://www.apconference.org/",

}

Zunker, T & Kent, P 2015, 'Trade union membership and voluntary employee related disclosures' 27th Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, 1/11/15 - 4/11/15, pp. 27.

Trade union membership and voluntary employee related disclosures. / Zunker, Tamara; Kent, Pamela.

2015. 27 Abstract from 27th Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia.

Research output: Contribution to conferenceAbstractResearchpeer-review

TY - CONF

T1 - Trade union membership and voluntary employee related disclosures

AU - Zunker, Tamara

AU - Kent, Pamela

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

ER -

Zunker T, Kent P. Trade union membership and voluntary employee related disclosures. 2015. Abstract from 27th Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia.