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Australian Evidence on Corporate Governance Attributes and their Association with Forward-looking Information in the Annual Report

O'Sullivan, Madonna L., Percy, Majella, & Stewart, Jenny (2008) Australian Evidence on Corporate Governance Attributes and their Association with Forward-looking Information in the Annual Report. Journal of Management and Governance, 12(1), pp. 5-35.

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Abstract

We investigate the role played by a firm’s corporate governance framework in the decision to voluntarily disclose forward-looking information in the published financial reports of Australian companies in 2000 and 2002. With respect to the year 2000, the corporate governance category, audit quality, consisting of the presence and independence of the audit committee, its meeting frequency, the use of a big 6 auditor and the auditor's independence, is positively associated with the disclosure of forward-looking information. The corporate governance category, board committees, consisting of the appointment and independence of a compensation committee and the creation of a nomination committee, and the overall efficacy of the corporate governance system are also positively associated with the disclosure of forward-looking information. However, corporate disclosure does not seem to be driven by the same factors in 2002 since in that year none of the governance categories are significantly associated with the firm's decision to publish forward-looking information in financial reports.

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ID Code: 11097
Item Type: Journal Article
Keywords: Forward, looking Information, Earnings Forecasts, Corporate Governance, Voluntary Disclosure, Quality
DOI: 10.1007/s10997-007-9039-0
ISSN: 1572-963X
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Management Accounting (150105)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2008 Springer
Copyright Statement: The original publication is available at SpringerLink http://www.springerlink.com
Deposited On: 21 Apr 2008
Last Modified: 29 Feb 2012 23:33

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