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Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies
journal contribution
posted on 2023-05-16, 17:35 authored by Collett, PH, Hrasky, SThis study examines the relationship between the voluntary disclosure of information about corporate governance practices and the intention to raise external finance. This relationship is examined by using corporate governance disclosures in the annual reports of Australian companies in 1994. Data from this year are used because in subsequent years Australian Stock Exchange regulations influenced listed companies to make disclosures about their corporate governance practices. Regression analysis indicates that the voluntary disclosure of corporate governance information is positively associated with the intention to raise equity capital, but not with the intention to raise debt capital.
History
Publication title
Corporate Governance - an international reviewVolume
13Pagination
188-196ISSN
0964-8410Department/School
TSBEPublisher
Blackwell PublishingPlace of publication
United KingdomRights statement
The definitive published version is available online at: http://interscience.wiley.comRepository Status
- Restricted