Show simple item record

dc.contributor.convenorUnknown
dc.contributor.authorStewart, Jenny
dc.contributor.authorKent, P
dc.contributor.editorUnknown
dc.date.accessioned2017-05-03T12:36:50Z
dc.date.available2017-05-03T12:36:50Z
dc.date.issued2007
dc.date.modified2010-08-03T09:02:51Z
dc.identifier.refurihttp://www.eaa-online.org/CONF2007/main.htm
dc.identifier.urihttp://hdl.handle.net/10072/32857
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 (AIFRSs) 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 30th June balance dates, we found 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEuropean Accounting Association
dc.publisher.placeBrussels, Belgium
dc.publisher.urihttp://www.eaa-online.org/CONF2007/main.htm
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofconferencename30th Annual Congress of the European Accounting Association
dc.relation.ispartofconferencetitle30th Annual Congress of the European Accounting Association
dc.relation.ispartofdatefrom2007-04-25
dc.relation.ispartofdateto2007-04-27
dc.relation.ispartoflocationLisbon, Portugal
dc.rights.retentionY
dc.subject.fieldofresearchInformation Systems not elsewhere classified
dc.subject.fieldofresearchcode080699
dc.titleCorporate Governance and Disclosures on the Transition to International Financial Reporting Standards
dc.typeConference output
dc.type.descriptionE1 - Conferences
dc.type.codeE - Conference Publications
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.date.issued2007
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Conference outputs
    Contains papers delivered by Griffith authors at national and international conferences.

Show simple item record