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Corporate governance and the informativeness of disclosures in Australia: a re-examination

Research output: Contribution to Journal/MagazineJournal articlepeer-review

<mark>Journal publication date</mark>12/2015
<mark>Journal</mark>Accounting and Finance
Issue number4
Number of pages33
Pages (from-to)931-963
Publication StatusPublished
Early online date16/10/14
<mark>Original language</mark>English


We re-examine the association between corporate governance and disclosures reported by Beekes and Brown (2006), using an extended time series of Australian data. Since the ASX corporate governance guidelines were introduced in 2003, firms generally have increased their disclosure frequency and demonstrated an improvement in the timeliness of bad news relative to good news, indicating a levelling of disclosure practices and greater transparency. Better governed firms have become more cautious in their disclosure practices. However they continue to be more balanced with respect to good and bad news timeliness. Changes to disclosure laws have also influenced company practices.