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dc.contributor.authorKent, Pamela
dc.contributor.authorStewart, Jenny
dc.contributor.editorRobert Faff
dc.date.accessioned2017-05-03T16:56:48Z
dc.date.available2017-05-03T16:56:48Z
dc.date.issued2008
dc.identifier.issn08105391
dc.identifier.doi10.1111/j.1467-629X.2007.00257.x
dc.identifier.urihttp://hdl.handle.net/10072/23086
dc.description.abstractFor reporting periods ending on or after 30 June 2004, Australian companies were required to disclose the expected impact of applying Australian equivalents of International Financial Reporting Standards effective from 1 January 2005. The objective of this paper is to examine the association between the level of disclosure and corporate governance quality. Using a sample of listed companies with 30 June balance dates, we find that the quantity of disclosure was positively related to some aspects of superior corporate governance, such as the frequency of board and audit committee meetings and the choice of auditor. 頲007 The Authors.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing Asia
dc.publisher.placeAustralia
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom649
dc.relation.ispartofpageto671
dc.relation.ispartofissue4
dc.relation.ispartofjournalAccounting and Finance
dc.relation.ispartofvolume48
dc.rights.retentionY
dc.subject.fieldofresearchBusiness and Management not elsewhere classified
dc.subject.fieldofresearchApplied Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode150399
dc.subject.fieldofresearchcode1402
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleCorporate governance and disclosures on the transition to International Financial Reporting Standards
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2015-01-29T01:31:34Z
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.
gro.griffith.authorKent, Pamela F.


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