Corporate Governance and Disclosures on the Transition to International Financial Reporting Standards

23 Pages Posted: 3 Nov 2008

See all articles by Pamela Kent

Pamela Kent

University of Queensland - Business School

Jenny Stewart

Griffith University - Griffith Business School

Abstract

For reporting periods ending on or after 30 June 2004, Australian companies were required to disclose the expected impact of applying Australian equivalents of International Financial Reporting Standards effective from 1 January 2005. The objective of this paper is to examine the association between the level of disclosure and corporate governance quality. Using a sample of listed companies with 30 June balance dates, we find that the quantity of disclosure was positively related to some aspects of superior corporate governance, such as the frequency of board and audit committee meetings and the choice of auditor.

JEL Classification: M41, M44, M45, M47, G34

Suggested Citation

Kent, Pamela and Stewart, Jenny, Corporate Governance and Disclosures on the Transition to International Financial Reporting Standards. Accounting & Finance, Vol. 48, No. 4, pp. 649-671, December 2008, Available at SSRN: https://ssrn.com/abstract=1291203 or http://dx.doi.org/10.1111/j.1467-629X.2007.00257.x

Pamela Kent (Contact Author)

University of Queensland - Business School ( email )

Brisbane, Queensland 4072
Australia
+016 7 3365 6611 (Phone)
+016 7 3365 6788 (Fax)

Jenny Stewart

Griffith University - Griffith Business School ( email )

Brisbane, Queensland 4111
Australia

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