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Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies
Citation
Collett, PH and Hrasky, S, Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies, Corporate Governance - an international review, 13, (2) pp. 188-196. ISSN 0964-8410 (2005) [Refereed Article]
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Copyright Statement
The definitive published version is available online at: http://interscience.wiley.com
DOI: doi:10.1111/j.1467-8683.2005.00417.x
Abstract
This 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.
Item Details
Item Type: | Refereed Article |
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Keywords: | corporate governance, voluntary disclosure, cost of capital |
Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Accounting, auditing and accountability not elsewhere classified |
Objective Division: | Economic Framework |
Objective Group: | Macroeconomics |
Objective Field: | Macroeconomics not elsewhere classified |
UTAS Author: | Collett, PH (Mr Peter Collett) |
UTAS Author: | Hrasky, S (Dr Susan Hrasky) |
ID Code: | 38639 |
Year Published: | 2005 |
Web of Science® Times Cited: | 55 |
Deposited By: | Accounting and Accountability |
Deposited On: | 2005-08-01 |
Last Modified: | 2013-01-07 |
Downloads: | 5 View Download Statistics |
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