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dc.contributor.authorChristensen, Jacqueline
dc.contributor.authorKent, Pamela
dc.contributor.authorRoutledge, James
dc.contributor.authorStewart, Jenny
dc.date.accessioned2017-07-25T12:30:51Z
dc.date.available2017-07-25T12:30:51Z
dc.date.issued2015
dc.date.modified2014-02-04T22:41:52Z
dc.identifier.issn1467629X
dc.identifier.doi10.1111/acfi.12055
dc.identifier.urihttp://hdl.handle.net/10072/56445
dc.description.abstractThis study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small and large companies. However, compliance with other governance recommendations is not systematically associated with improved performance or earnings quality.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing
dc.publisher.placeUnited Kingdom
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom133
dc.relation.ispartofpageto164
dc.relation.ispartofissue1
dc.relation.ispartofjournalAccounting & Finance
dc.relation.ispartofvolume55
dc.rights.retentionY
dc.subject.fieldofresearchApplied economics
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchAccounting, auditing and accountability not elsewhere classified
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode3801
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode350199
dc.subject.fieldofresearchcode3502
dc.titleDo corporate governance recommendations improve the performance and accountability of small listed companies?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2013
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


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    Contains articles published by Griffith authors in scholarly journals.

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