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Corporate Governance Disclosure in Australia: the State of Play
Author(s) -
Carson Elizabeth
Publication year - 1996
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1996.tb00010.x
Subject(s) - corporate governance , listing (finance) , accounting , business , audit , stock exchange , voluntary disclosure , audit committee , finance
Corporate governance has been proposed as a general prescription to remedy the excesses of the 1980s. The Australian Stock Exchange has embraced this view and has imposed a new listing rule, applying from 30 June 1996. This study examines the current level of corporate governance disclosure in light of advance warning of this listing rule in September 1994 and international best practice. Factors which influence levels of voluntary corporate governance disclosure, such as size, auditor and overseas listing, are also examined.