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Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report

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Author Info

  • Madonna O’Sullivan

    ()

  • Majella Percy

    ()

  • Jenny Stewart

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10997-007-9039-0
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Management & Governance.

    Volume (Year): 12 (2008)
    Issue (Month): 1 (March)
    Pages: 5-35

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    Handle: RePEc:kap:jmgtgv:v:12:y:2008:i:1:p:5-35

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    Web page: http://www.springerlink.com/link.asp?id=102940

    Related research

    Keywords: Forward-looking Information; Earnings forecasts; Corporate governance; Voluntary disclosure; Quality; M40; M41;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
    2. K.V. Peasnell & P.F. Pope & S. Young, 2005. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1311-1346.
    3. Howard Chan & Robert Faff & Yee Kee Ho & Alan Ramsay, 2009. "The effects of forecast specificity on the asymmetric short-window share market response to management earnings forecast," Accounting Research Journal, Emerald Group Publishing, vol. 22(3), pages 237-261, November.
    4. Denis, David J. & Serrano, Jan M., 1996. "Active investors and management turnover following unsuccessful control contests," Journal of Financial Economics, Elsevier, vol. 40(2), pages 239-266, February.
    5. 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.
    6. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    7. Molz, Rick, 1988. "Managerial domination of boards of directors and financial performance," Journal of Business Research, Elsevier, vol. 16(3), pages 235-249, May.
    8. R. G. Walker, 2004. "Gaps in Guidelines on Audit Committees," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 157-192.
    9. Mahmud Hossain & Kamran Ahmed & Jayne M. Godfrey, 2005. "Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 871-907.
    10. Paul Gompers & Joy Ishii & Andrew Metrick, 2003. "Corporate Governance And Equity Prices," The Quarterly Journal of Economics, MIT Press, vol. 118(1), pages 107-155, February.
    11. Weisbach, Michael S., 1988. "Outside directors and CEO turnover," Journal of Financial Economics, Elsevier, vol. 20(1-2), pages 431-460, January.
    12. Narayanan, Ranga, 2000. "Insider trading and the voluntary disclosure of information by firms," Journal of Banking & Finance, Elsevier, vol. 24(3), pages 395-425, March.
    13. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
    14. Skinner, Douglas J., 1997. "Earnings disclosures and stockholder lawsuits," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 249-282, November.
    15. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor and Francis Journals, vol. 4(2), pages 261-280.
    16. Ryan Davidson & Jenny Goodwin-Stewart & Pamela Kent, 2005. "Internal governance structures and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 241-267.
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    Citations

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    Cited by:
    1. Stefanescu Cristina Alexandrina, 2013. "How do board of directors affect corporate governance disclosure? – the case of banking system," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(47), pages 127-146, March.
    2. Pernilla Broberg & Torbjörn Tagesson & Sven-Olof Collin, 2010. "What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange," Journal of Management and Governance, Springer, vol. 14(4), pages 351-377, November.
    3. Azhaar Lajmi & Marjène Gana, 2011. "Structure de Propriété et Qualité de l'Audit Externe : Cas des Entreprises Belges Cotées," Post-Print hal-00650542, HAL.

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