Dans les socittts culturellement diversifites, les individus peuvent pr6senter des attitudes relatives A leurs relations avec les autres et les groupes. Ces attitudes (dites "attitudes d'acculturation") sont libes A des prises de position sur deux problkmes gtntraux p o s h A toute p e r s o~e en acculturation: la preservation culturelle de son propre group et le contact avec les autres groupes. On dtfinit les attitudes d'assimilation, d'inttgration, de stparation et de marginalisation, puis on les mesure dans plusieurs groups en acculturation d'Australie et du Canada (les indigknes, les immigrants et les groupes ethniques implantis). On donne la validit6 et la fidClitt des tchelles d'attitude, puis on analyse les relations des Cchelles entre elles par rapport aw deux problbmes sous-jacents que sont la prtservation et le contact. Enfin, quelques-unes des applications pratiques des attitudes d'acculturation sont envisagkes.Individuals in culturally plural societies may hold attitudes towards how they wish to relate to other individuals and groups. These attitudes (termed "acculturation attitudes") involve orientations towards two general issues facing all acculturating peoples: cultural maintenance (of one's own group) and contact (with other groups). Acculturation attitudes of Assimilation, Integration, Separation and Marginalisation are defined and measured in a variety of acculturating groups in Australia and Canada (including native peoples, immigrants and established ethnic groups). Attitude scale reliability and validity are presented, and scale interrelations are discussed in reference to the two underlying issues of maintenance and contact. Some practical applications of acculturation attitudes are discussed.
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We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis‐à‐vis the 14 guidelines set out in the TSE's report on corporate governance Where Were the Directors? Our analysis indicates that only a very few firms disclose that they have fully implemented the TSE guidelines, and that the extent of disclosure of corporate governance practices implemented varies widely among the firms. We then test factors associated with the comprehensiveness of such disclosures and the choice of disclosure medium using simultaneous equations multivariate analysis. We also assess the influence of publicized corporate governance failures on disclosure. Overall, our results suggest that the choices of disclosure medium and the extent of disclosure are made concurrently, and are influenced by the strategic considerations of management.
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