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dc.contributor.authorKent, Pamela
dc.contributor.authorKent, Richard Anthony
dc.contributor.authorRoutledge, James
dc.contributor.authorStewart, Jenny
dc.date.accessioned2018-01-23T01:12:13Z
dc.date.available2018-01-23T01:12:13Z
dc.date.issued2016
dc.identifier.issn1030-9616
dc.identifier.doi10.1108/ARJ-06-2014-0056
dc.identifier.urihttp://hdl.handle.net/10072/171975
dc.description.abstractPurpose 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing
dc.relation.ispartofpagefrom372
dc.relation.ispartofpageto390
dc.relation.ispartofissue4
dc.relation.ispartofjournalAccounting Research Journal
dc.relation.ispartofvolume29
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleChoice of governance structure and earnings equality
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.
gro.griffith.authorKent, Pamela F.


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