The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Corporate governance and disclosures on the transition to International Financial Reporting Standards
Open accessAbstract
For 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.
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Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Cited by
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1929-2 · Cited by 1,080
The Influence of Board Composition on Sustainable Development Disclosure
Jizi, M. (2017) · Business Strategy and the Environment · doi:10.1002/bse.1943 · Cited by 593
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Metadata
- Authors
- Kent, P., & Stewart, J.
- Venue
- Accounting & Finance
- Publisher
- Wiley
- Published
- 2008-10-23
- Volume
- 48
- Issue
- 4
- Pages
- 649-671
- ISSN
- 0810-5391 (ISSN-L)
- 1467-629X
- OpenAlex
- W2014138665
- Cited by
- 231
- References
- 1
- FWCI
- 19.74
- Type
- journal article
- Language
- en
- Open access
- bronze
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- Kent, P., & Stewart, J. (2008). Corporate governance and disclosures on the transition to International Financial Reporting Standards. Accounting & Finance. https://doi.org/10.1111/j.1467-629x.2007.00257.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
