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Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea

Citation

Newson, M and Deegan, C, Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea, The International Journal of Accounting, 37, (2) pp. 183-213. ISSN 1094-4060 (2002) [Refereed Article]

Copyright Statement

Copyright 2002 University of Illinois

DOI: doi:10.1016/S0020-7063(02)00151-6

Abstract

This paper explores the social disclosure policies of large Australian, Singaporean, and South Korean multinational corporations. The researchers advanced arguments about why large multinational corporations respond to "global expectations" rather than simply to the expectations of those people residing in the corporation's "home" country. Two large international surveys conducted in 1998 and 1999 are used to determine global expectations. The results of the testing indicate a minimal association between global expectations, as represented by the two surveys, and social disclosure policies of large multinational corporations. Consistent with previous research, country of origin and industry of operation appear to significantly influence disclosure practices.

Item Details

Item Type:Refereed Article
Keywords:culture, global, expectations, society, accountability, legitimacy
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138468
Year Published:2002
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-08-25
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