Corporate governance and the informativeness of disclosures in Australia:a re-examination

Beekes, Wendy and Brown, Philip and Zhang, Qiyu (2015) Corporate governance and the informativeness of disclosures in Australia:a re-examination. Accounting and Finance, 55 (4). pp. 931-963. ISSN 0810-5391

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Abstract

We re-examine the association between corporate governance and disclosures reported by Beekes and Brown (2006), using an extended time series of Australian data. Since the ASX corporate governance guidelines were introduced in 2003, firms generally have increased their disclosure frequency and demonstrated an improvement in the timeliness of bad news relative to good news, indicating a levelling of disclosure practices and greater transparency. Better governed firms have become more cautious in their disclosure practices. However they continue to be more balanced with respect to good and bad news timeliness. Changes to disclosure laws have also influenced company practices.

Item Type:
Journal Article
Journal or Publication Title:
Accounting and Finance
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/2000/2001
Subjects:
ID Code:
69560
Deposited By:
Deposited On:
04 Jun 2014 12:16
Refereed?:
Yes
Published?:
Published
Last Modified:
16 Nov 2020 03:50