On the efficacy of key corporate governance recommendations in mid-tier companies : window-dressing or value-adding?

Plastow, Kevin, Gallery, Gerry , & Gallery, Natalie (2012) On the efficacy of key corporate governance recommendations in mid-tier companies : window-dressing or value-adding? In Proceedings of the 2012 Accounting and Finance Association of Australia and New Zealand, AFAANZ, Melbourne, VIC, pp. 1-29.

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Abstract

This paper examins the relationship between firm performance and key board and audit committee variables in a sample of mid-tier listed Australian firms. Unlike the UK where the corporate governance Code specifically outlines special arrangements for companies outside the FTSE 350 index, the ASX Corporate Governance recommendations make no special provisions for mid-tier companies. Consequently, mid-tier Australian companies may be expending scarce resources in conforming with recommendations that are not value-creating.

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ID Code: 78069
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: Corporate governance, Mid-tier companies, Audit Committee
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
Copyright Owner: Copyright 2012 Plastow et al.
Deposited On: 29 Oct 2014 23:02
Last Modified: 31 Oct 2014 01:39

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