Factors influencing corporate compliance with financial reporting requirements in New Zealand

Abstract

The objective of this research was to examine factors that impact union elections in the trucking sector. Since trucking firms are labor intensive, unions can have an impact on the cost of doing business and competitiveness. One hundred and ninety‐nine union elections conducted by the National Labor Relations Board in trucking firms between January 2001 and December 2002 were examined. Type of union, size of bargaining unit, election delays, and voter turnout significantly impacted union win rates. Type of election, type of state, and type of bargaining unit did not impact union win rates. Implications for managers, educators, and union leaders in trucking are discussed.

Citation

Deshpande, S.P. and Joseph, J. (2005), "Factors influencing corporate compliance with financial reporting requirements in New Zealand", International Journal of Commerce and Management, Vol. 15 No. 2, pp. 158-167. https://doi.org/10.1108/10569210580000194