Governance Disclosure on the Internet: The Case of Australian State Government Departments
作者： Jenny Stewart , Frances Asha , Art Shulman , Chew Ng , Nava Subramaniam
DOI: 10.1111/J.1467-8500.2012.00789.X
关键词:
摘要: This paper examines corporate governance disclosures on the websites of Australian state government departments. The study focuses nature and extent information ease finding this directly department also in annual reports which are downloadable from websites. Our sample comprises six departments each states Australia, giving a size 36 findings indicate considerable variability both level disclosure accessibility disclosed. highlights lack consensus regarding meaning what comprises, together with need for more structured approach to communicating stakeholders.
core.ac.uk
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