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Miscellany

A note on firm factors influencing occupational health and safety disclosures in annual reports

Pages 2-5 | Published online: 22 Nov 2010

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  • 6 Connect 4 Database – web based service holding complete annual reports for all companies listed on the Australian Stock Exchange – see www.connect4.com.au/ (www.connect4.com.au/)
  • 7 This study, in contrast to the majority of other studies, is undertaken using exclusively non‐parametric statistics. This frees the research from the underlying assumptions associated with parametric statistics, such as the data being normally distributed, which is clearly not the case in most of the research we undertake. In addition non‐parametric statistics allows the inclusion of variables that are measured at the nominal and ordinal level.
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