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首页> 外文期刊>Journal of general management >Determinants of strategic performance measurement system disclosures in Australia's Top 100 publicly listed firms
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Determinants of strategic performance measurement system disclosures in Australia's Top 100 publicly listed firms

机译：澳大利亚上市公司100强中战略绩效评估系统披露的决定因素

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摘要

A strategic performance measurement system (SPMS) enables firms to translate strategies, objectives and targets into an integrated set of financial and non-financial measures covering a range of perspectives. The purpose of this study is to investigate the determinants of SPMS disclosures by examining whether significant relationships exist between voluntary SPMS disclosure practice and various corporate characteristics including profitability, age, size and industry. It also aims to explore whether uncertainty in the business environment arising from the onset of the global financial crisis may affect disclosure decisions. Content analysis of publicly available data is conducted focusing on the Top 100 publicly listed firms in Australia. Logistic regressions are used to test the hypotheses developed based on the predictions from voluntary disclosure and socio-political theories. The results show that firm age, size and industry prominence are significantly related to SPMS disclosures. However, the suggestion that business uncertainty may affect SPMS disclosures is not supported.
机译：战略绩效评估系统（SPMS）使公司能够将战略，目标和指标转化为涵盖一系列观点的一套综合的财务和非财务指标。本研究的目的是通过检查SPMS自愿披露实践与各种公司特征（包括盈利能力，年龄，规模和行业）之间是否存在重大关系，来调查SPMS披露的决定因素。它还旨在探讨全球金融危机爆发后商业环境的不确定性是否会影响披露决定。对公开数据的内容分析集中在澳大利亚的前100家上市公司中进行。逻辑回归用于检验基于自愿披露和社会政治理论的预测得出的假设。结果表明，公司的年龄，规模和行业知名度与SPMS披露显着相关。但是，不支持有关业务不确定性可能影响SPMS披露的建议。

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