INCIDENCE AND INCENTIVES FOR THE VOLUNTARY DISCLOSURE OF EMPLOYEE ENTITLEMENT INFORMATION ENCOURAGED UNDER AASB 1028

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Abstract

This paper examines the determinants of voluntary disclosure by firms of employee entitlement actuarial assumptions under AASB 1028. It draws on proprietary costs of information and stakeholder theory to make predictions about factors, which influences the disclosure of the actuarial assumptions. This framework is chosen after a review of alternative theories used to investigate voluntary disclosure. It is found that disclosure is negatively related to the power of firms’ employees, and firm economic performance. Disclosures are weakly, positively related to firm size in the multivariate model.

Keywords: Voluntary Disclosures, Proprietary Costs, Superannuation

How to cite this paper: Kent, P., & Molesworth, M. (2006). Incidence and incentives for the voluntary disclosure of employee entitlement information encouraged under AASB 1028. Corporate Ownership & Control, 3(4), 80-87. https://doi.org/10.22495/cocv3i4p6