Download or read book Disclosures by Australian Companies written by R W. Gibson and published by . This book was released on 1971 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure by Australian Companies written by Robert William Gibson and published by Melbourne University. This book was released on 1971 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Do Australian companies report environmental news objectively written by Craig Deegan and published by . This book was released on 1996 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Company Disclosure in Australia written by Gillan North and published by . This book was released on 2012-12-21 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides readers with a detailed outline of listed company disclosure law and practice in Australia. It highlights the need for broad, well-informed debate and makes a case for review and reform of the company disclosure framework on a comprehensive basis. As most of Australia’s national savings are encompassed within the compulsory superannuation scheme and a large portion of the savings pool invested in Australian corporate securities, nearly every Australian has a stake in listed Australian companies. An effective corporate disclosure framework is therefore vital. This work focuses on periodic and continuous disclosure regulation and practice, because all listed companies are subject to these rules and most public corporate information is provided under these regimes. Regulation prohibiting insider trading, selective disclosure, and misleading or deceptive conduct is also discussed and critiqued, as these rules support the periodic and continuous disclosure regimes.
Download or read book Environmental Disclosure by Australian Companies written by Carol Ann Tilt and published by . This book was released on 2001 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards of Disclosure in Published Reports of Australian Public Companies written by Robert William Gibson and published by . This book was released on 1967 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Continuous Disclosure for Australian Listed Companies written by Josephine Margaret Coffey and published by . This book was released on 2002 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Study of Voluntary Financial Disclosure by Australian Listed Companies written by M. Moazzem Hossain and published by . This book was released on 1994 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Disclosures in the Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. A major recommendation for corporations is to develop strategic and tactical initiative that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.
Download or read book Voluntary Segment Profit Disclosures by Major Australian Companies written by Gary J. Kelly and published by . This book was released on 1987 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Continuous Disclosure in Australia written by Gill North and published by . This book was released on 2014 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: The continuous disclosure regime is said to be at the heart of the company disclosure framework in Australia because it provides equal and timely access to material company information. The primary continuous disclosure obligation applying to listed Australian companies is ASX Listing Rule 3.1. The article outlines an empirical study that examined compliance with Listing Rule 3.1 using Guidance Note 8 on disclosure of expected earnings as a benchmark. The study found compliance with the guidance was poor. The proportion of companies with significant earnings changes that provided an earnings forecast was low, and there were no statistically significant associations between the provision of forecasts and the absolute changes in year-on-year earnings. The article concludes that continuous disclosure is a vital part of the Australian company disclosure framework. However, the current obligations require strengthening and the inherent limitations of the regime need to be acknowledged.
Download or read book Intellectual Capital Disclosures by Indian and Australian Information Technology Companies written by Mahesh Joshi and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different economies. The study investigates the top 20 firms by market capitalization listed on the Bombay Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007-2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. The study has identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a higher scale than Australian Software and Technology Sector companies. However, levels of voluntary IC disclosure are found to be low in both the nations and most of the disclosures are declarative in nature.
Download or read book A Study of the Sustainability Risk Disclosure Practices of Listed Companies in Australia written by Md Amir Hossain and published by . This book was released on 2016 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis investigates the extent to which the top 100 ASX-listed companies disclose economic, environmental, and social sustainability risk factors in light of the changes introducing Recommendation 7.4 in the third edition of the Corporate Governance Principles and Recommendations (ASX, 2014) in 2014. Using content analysis, I examine the cross-referenced documents in Appendix 4G statements to measure the extent of economic, environmental, and social sustainability risk disclosures by the top 100 Australian listed companies during the 2014-15 financial year, the first full reporting period after the changes came into effect.
Download or read book Annual Report Disclosures and Company Successes in Australia written by T. H. Lee (M.B.A.) and published by . This book was released on 1982 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Measuring Effectiveness of Continuous Disclosure Policy written by Sidharth Budhiraja and published by Lambert Academic Publishing . This book was released on 2016-09-20 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most of investors are concerned about the return they will receive by investing in the company, especially after the global financial crises during which most of the investors earned negative returns on their investments. The return on investment tells us about the performance of the company in comparison to its competitors. This enables the managers, shareholders and potential investors to make informed decision based on the manager capacity to efficiently utilize financial resources of the company. Moreover, the return on investment also affects the future viability of the company. If a company is not able to generate enough returns from their investments in different projects, then it can be a threat to company‘s existence as it will not be in a position to sustain its operations due to mounting losses and debts. In this book, I examine the assessment of the market of the comparative profitability of all the announcements made in the field of R&D, Information Technology and Capital Expenditure by Australian listed firms over the period of 1990 to 2012.
Download or read book Do Better Governed Australian Firms Make More Informative Disclosures written by Wendy Beekes and published by . This book was released on 2006 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate whether and if so, how, corporate governance quality is related to the information flows from a company and how the stock market and its agents respond. Specifically, we study links between the quality of a firm's corporate governance (CGQ) and the informativeness of its disclosures. We employ a novel, intra-year timeliness metric, in the spirit of Ball and Brown (1968) and Brown et al. (1999), to capture the average speed of price discovery throughout the year. Our results suggest the answer to our question is Yes: better-governed firms do make more informative disclosures.
Download or read book Continuous Disclosure of Chinese Cross Border Listed Companies in Australia written by Belle Qi Guo and published by Springer Nature. This book was released on 2023-11-05 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book studies an overarching question of the challenges faced by Chinese lawmakers, Chinese listed companies, Chinese companies’ external advisers, and securities regulators in dealing with Chinese cross-border listed companies’ continuous disclosure in Australia, and how can these challenges be addressed. Chinese listed companies are struggling to meet the continuous disclosure requirements while listing in Australia and have even been depicted as having poor corporate governance and transparency. Many get delisted from the securities market in Australia subsequently due to non-compliance in continuous disclosure or are straight rejected from listing because of continuous disclosure compliance concerns. This book cuts in from this angle and delves deep into the overarching question through the following four sub-questions: What are the theories and policies behind the continuous disclosure regimes in Australia and China and how have they been differently implemented in the securities markets in these two countries? What are the deficiencies, at the intracompany level, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? What are the limitations, from the perspective of external advisers’ efforts, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? What are the difficulties, at the regulatory level, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? In addressing these questions and putting forward corresponding reform proposals, this book takes not only legal but also historical, cultural, and political-economic factors into consideration.
