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  • Choice of governance structure and earnings equality

    Author(s)
    Kent, Pamela
    Kent, Richard Anthony
    Routledge, James
    Stewart, Jenny
    Griffith University Author(s)
    Stewart, Jenny D.
    Kent, Pamela F.
    Year published
    2016
    Metadata
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    Abstract
    Purpose The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia. Design/methodology/approach This study identifies similar choices of corporate governance by Australian firms and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable. Findings This paper’s results support the voluntary governance approach for smaller firms, but suggest that mandatory governance requirements could be beneficial for larger firms. Evidence ...
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    Purpose The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia. Design/methodology/approach This study identifies similar choices of corporate governance by Australian firms and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable. Findings This paper’s results support the voluntary governance approach for smaller firms, but suggest that mandatory governance requirements could be beneficial for larger firms. Evidence suggests that a benefit accrues for larger firms with the adoption of governance best practice. Cluster analysis indicates that larger firms tend to exhibit higher levels of adoption of governance best practice than smaller firms. Originality/value This paper adds to the literature by providing important information regarding the suitability of adoption of voluntary governance mechanisms in Australia.
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    Journal Title
    Accounting Research Journal
    Volume
    29
    Issue
    4
    DOI
    https://doi.org/10.1108/ARJ-06-2014-0056
    Subject
    Accounting, Auditing and Accountability not elsewhere classified
    Accounting, Auditing and Accountability
    Banking, Finance and Investment
    Publication URI
    http://hdl.handle.net/10072/171975
    Collection
    • Journal articles

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