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Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
journal contributionposted on 2023-05-20, 13:34 authored by Newson, M, Craig DeeganCraig Deegan
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.
Publication titleThe International Journal of Accounting
PublisherWorld Scientific Publishing Co. Pte. Ltd.
Place of publicationUnited Kingdom
Rights statementCopyright 2002 University of Illinois