The Practice of Director and Executive Remuneration Disclosure by Australian Firms
MGSM Working Paper No. 2006-10
12 Pages Posted: 14 Oct 2006
Date Written: October 2006
Mandatory disclosure of director and executive remuneration is a relatively new phenomenon and has only been a requirement in Australia since 2004. This paper will examine the current practice of disclosure of director and executive remuneration across a sample of Australian listed firms, examine the extent of coverage that this disclosure receives within the total annual report, and the uniformity of disclosure practice across firms of differing market capitalisations.
Keywords: director and executive remuneration
JEL Classification: M41, M45, J33, G30
Suggested Citation: Suggested Citation