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- Title
Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland.
- Authors
Ryan, Christine; Ng, Chew
- Abstract
In the public sector, corporate governance is an expression that is yet to be explicitly defined. This paper examines the existing public sector literature in order to derive a set of broad principles of corporate governance in the public sector. These principles are then applied through a content analysis of corporate governance disclosures in a group of government-owned corporations, state government departments, local governments and statutory bodies. The results indicate the set of principles derived is generally applicable to various forms of public entities. However, due to a lack of an established public sector corporate governance framework, the disclosure of corporate governance is piecemeal. Government-owned corporations achieved better disclosure practices in most principles than other public sector bodies. The paper aims to stimulate debate on public sector corporate governance and provides a basis for a more extensive survey on corporate governance disclosures.
- Subjects
QUEENSLAND; CORPORATE governance; GOVERNMENT agencies
- Publication
Australian Journal of Public Administration, 2000, Vol 59, Issue 2, p11
- ISSN
0313-6647
- Publication type
Article
- DOI
10.1111/1467-8500.00148