Extended performance reporting: an examination of the Australian mining industry

被引：42

作者：

Yongvanich, Kittiya ^{[1
]}

Guthrie, James ^{[2
]}

机构：

[1] Macquarie Univ, Macquarie Grad Sch Management, N Ryde, NSW 2109, Australia

[2] Univ Sydney, Sydney, NSW, Australia

来源：

ACCOUNTING FORUM | 2005年 / 29卷 / 01期

关键词：

Australian mining; Annual report; Sustainability reporting; Content analysis;

D O I：

10.1016/j.accfor.2004.12.004

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Recent accounting scandals and a greater focus on sustainable development have highlighted the insufficiency of traditional financial statements in providing information about company value and performance. This study argues for the importance of reporting both IC information and non-economic performance. Based on an Extended Performance Reporting Framework, content analysis was conducted to examine the voluntary reporting practices within the annual reports of selected Australian mining companies. Results show that the sample companies tended to place greater emphases on IC information than non-economic performance information. The study provides a research opportunity, examining why the samples chose to report or not report various reporting elements. (C) 2005 Published by Elsevier Ltd.

引用

页码：103 / 119

页数：17

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