Introduction of the statutory voluntary administration (VA) process in mid 1993 represented a significant change to corporate insolvency law in Australia in providing greater opportunity for companies to attempt to resolve their financial distress. The final decision regarding the administration...

This research examines social and environmental NGO usage of corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier NGO studies, such as Tilt (1994), Annual Reports appear to be no longer the...

This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of...

When the number of cues provided to a banker for a decision is increased it may (1) increase their information load (number of relevant cues), (2) increase their data load (number of irrelevant cues), and (3) reduce their uncertainty. Models, on the other hand, are not affected by information or...

With a heightened focus on the concept of sustainability in the past few decades, government, business and individuals have become increasingly aware of the need to reduce our environmental footprint. Consequently there has been much research on consumer environmental behaviour, and the beliefs,...