Title

Governance disclosures in response to high profile company failures

Document Type

Conference Proceeding

Faculty

Faculty of Business and Public Management

School

School of Accounting, Finance and Business Economics

RAS ID

1802

Comments

Cullen, L., & Christopher, T. (2003). Governance disclosures in response to high profile company failures. In Surfing the waves: 17th ANZAM Conference. Perth, Australia: Edith Cowan University. Abstract only available at https://ro.ecu.edu.au/ecuworks/7140/

Abstract

This study examined the changes in governance disclosures for board membership, remuneration and ethics in the annual repbrts of a sample of l 00 listed Australian companies for the period 1997 - 2002. The general proposition of this study was that as a consequence of the magnitude of the scandals and adverse media publicity associated with a number of company failures, governance disclosure practices would increase during this period. With the exception of disclosure items relating to nomination committees, the majority of board membership, remuneration and ethics disclosures increased. Despite the increase in disclosure, overall disclosure for the three areas examined was considered low and this suggests more stringent regulation to increase disclosure.

This document is currently not available here.

 
COinS