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Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies


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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DOI: doi:10.1111/j.1467-8683.2005.00417.x


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
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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