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Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies

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  • Grantley Taylor
  • Greg Tower

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  • Grantley Taylor & Greg Tower, 2011. "Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies," Australian Accounting Review, CPA Australia, vol. 21(3), pages 302-314, September.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:3:p:302-314
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00136.x
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    1. Wendy Beekes & Philip Brown, 2006. "Do Better-Governed Australian Firms Make More Informative Disclosures?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 422-450.
    2. Nikolaev, V. & van Lent, L.A.G.M., 2005. "The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy," Discussion Paper 2005-67, Tilburg University, Center for Economic Research.
    3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    5. Kenneth A. Borokhovich & Kelly R. Brunarski & Claire E. Crutchley & Betty J. Simkins, 2004. "Board Composition And Corporate Use Of Interest Rate Derivatives," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 27(2), pages 199-216, June.
    6. Anna‐Maija Lantto & Petri Sahlström, 2009. "Impact of International Financial Reporting Standard adoption on key financial ratios," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 341-361, June.
    7. Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie, 2004. "Financial accounting information, organizational complexity and corporate governance systems," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 167-201, June.
    8. Edward I. Altman, 1968. "Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy," Journal of Finance, American Finance Association, vol. 23(4), pages 589-609, September.
    9. Serrano Cinca, C. & Mar Molinero, C. & Gallizo Larraz, J.L., 2005. "Country and size effects in financial ratios: A European perspective," Global Finance Journal, Elsevier, vol. 16(1), pages 26-47, August.
    10. Karen Benson & Barry Oliver, 2004. "Management Motivation for Using Financial Derivatives in Australia," Australian Journal of Management, Australian School of Business, vol. 29(2), pages 225-242, December.
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    12. Philip D. Palmer, 2008. "Disclosure of the impacts of adopting Australian equivalents of International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 847-870, December.
    13. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
    14. Vivien Beattie & Alan Goodacre & Sarah Jane Thomson, 2006. "Corporate Financing Decisions: UK Survey Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(9-10), pages 1402-1434.
    15. Pierre Jinghong Liang, 2004. "Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 21(3), pages 685-718, September.
    16. Nikolaev, V. & van Lent, L.A.G.M., 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," Other publications TiSEM 04869b30-e8a9-4ecf-84ae-6, Tilburg University, School of Economics and Management.
    17. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    18. Valeri Nikolaev & Laurence van Lent, 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 677-724.
    19. Malik Mirza & Ian Zimmer, 2001. "Disclosure of reserve quantum in the extractive industries," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 41(1‐2), pages 63-91, July.
    20. Jozef Konings & Hylke Vandenbussche, 2004. "The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 131-159.
    21. Helen Kang & Mandy Cheng & Sidney J. Gray, 2007. "Corporate Governance and Board Composition: diversity and independence of Australian boards," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 194-207, March.
    22. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
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    Cited by:

    1. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    2. Kwanghee Cho & YoungJun Kim & Sang Kyoo Yoon, 2014. "How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 24(3), pages 255-261, September.

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