Periodic Disclosure Regulation: Enhancements to Enable All Investors to Make Informed Decisions
(2009) 27 Company and Securities Law Journal 23
19 Pages Posted: 18 Jan 2014
Date Written: 2009
When listed Australian companies provide the minimum level of disclosure required under existing periodic disclosure regulation, it is difficult for some Australian investors to make informed investment decisions on a timely basis. Enhancements to the regulation are proposed to enable all investors to make informed decisions – namely, the introduction of online quarterly reporting, and the strengthening of regulation governing preliminary final reports and management discussion and analysis reporting.
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