V oluntary F inancial D isclosure B y A ustralian L isted C ompanies

Mahmud Hossain · Mike Adams

44 citations0/0 files storedAustralian Accounting Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

Abstract

As Australia becomes an increasingly important equity market, the level of information disclosed by Australian listed companies is likely to be of interest to a growing audience of prospective investors. This study tests the relation between five firm‐specific variables drawn from agency theory and the general level of financial information voluntarily disclosed by companies listed on the Australian Stock Exchange. The five variables are foreign listing status, firm size; leverage, assets‐in‐place and type of audit firm. The empirical evidence suggests that foreign listing status, firm size, and type of audit firm are significantly related to the level of information voluntarily disclosed by listed companies.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1977Determinants of corporate borrowing 1981Auditor size and audit quality 1985Positive Accounting Theory 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1981Voluntary Corporate Disclosure: The Case of Interim Reporting 1979The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports

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