Extended performance reporting

An examination of the Australian mining industry

Kittiya Yongvanich, James Guthrie

Research output: Contribution to journalArticle

38 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)103-119
Number of pages17
JournalAccounting Forum
Volume29
Issue number1
DOIs
Publication statusPublished - Mar 2005

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