Continuous disclosure compliance: Does corporate governance matter?
Chapple, Larelle & Truong, Thu Phuong (2015) Continuous disclosure compliance: Does corporate governance matter? Accounting and Finance, 55, pp. 965-988.
Our study investigates the quality of firms’ continuous disclosure compliance during mandatory continuous disclosure reform, and whether the compliance quality is impacted by corporate governance, using the New Zealand market as the setting. We use a novel coding of different categories of disclosures (nonroutine, non-procedural and internal), which represents the extent of proprietary insider information inherent in disclosures, to evaluate firms’compliance quality. Our findings provide evidence that firms’ compliance quality improved after the reform, and this improvement is inconsistently impacted by corporate gvernance. Our findings provide important implications for regulators in their quest for a superior disclosure regime
Impact and interest:
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|Item Type:||Journal Article|
|Keywords:||Continuous disclosure compliance, Continuous disclosure reform, Corporate governance|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||11 Mar 2014 06:31|
|Last Modified:||11 Dec 2015 02:55|
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