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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, S
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.

History

Publication title

Corporate Governance - an international review

Volume

13

Pagination

188-196

ISSN

0964-8410

Department/School

TSBE

Publisher

Blackwell Publishing

Place of publication

United Kingdom

Rights statement

The definitive published version is available online at: http://interscience.wiley.com

Repository Status

  • Restricted

Socio-economic Objectives

Macroeconomics not elsewhere classified

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