Public sector corporate governance disclosures : an examination of annual reporting practices in Queensland
By: RYAN, Christine
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Contributor(s): CHEW NG.
Material type: 
ArticlePublisher: Oxford : Blackwell Publishers Limited, June 2000Australian Journal of Public Administration 59, 2, p. 11-23Abstract: 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 iin 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 stimulated debate on public sector corporate governance and provides a basis for a more extensive survey on corporate governance disclosures
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
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| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
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 iin 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 stimulated debate on public sector corporate governance and provides a basis for a more extensive survey on corporate governance disclosures
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