Doing what they say or saying what they do? Australian organizations' signals of performance and attitudes
The analysis; of voluntary disclosure by a corporation's management has become an increasingly important area of research in finance and accounting. Voluntary disclosure is the revelation of information above and beyond that required by formal accounting and regulatory standards. This paper follows in the tradition of the voluntary disclosure literature, with a new twist. Instead of analysing the voluntary disclosure of financial or operational data, we investigate the more subtle use of words in the company's annual report as representing a specific strategic orientation--in this case, how a firm's reference to activities reflects current and future investment and performance. More specifically, we address the question of what do an organisation's verbal mentions of a region signal about its investment and performance in that region?
Year of publication: |
1999
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Authors: | Devinney Timothy ; Kabanoff Boris |
Publisher: |
Australian Graduate School of Management |
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