Extended performance reporting: an examination of the Australian mining industry [An article from: Accounting Forum]

This digital document is a journal article from Accounting Forum, published by Elsevier in 2005. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
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.