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1-4 of 4
Keywords: Continuous disclosure
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Journal Articles
COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (1): 77–95.
Published: 13 March 2024
... in the continuous disclosure environment of Australia. Design/methodology/approach The authors first tracked the market reaction of all firms in the Australian Securities Exchange All Ordinaries, Top 300, Top 200 and Top 100 indices during the early period of the COVID-19 pandemic between 1 January and 21...
Journal Articles
New information in continuous disclosure
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2015) 27 (2): 229–263.
Published: 07 April 2015
...Mark Russell Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures...
Journal Articles
The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2011) 23 (3): 224–261.
Published: 22 November 2011
...Hamish D. Anderson; Ben R. Marshall; Alastair Marsden; Russell Poskitt; Yinjian Wang Purpose The purpose of this paper is to investigate the impact of the introduction of New Zealand's statutory‐backed continuous disclosure regime enacted in December 2002 on the differential disclosure behaviour...
Journal Articles
The impact of regulatory reforms on the earnings forecasting behaviour of IPO firms
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2011) 23 (3): 286–315.
Published: 22 November 2011
... fundraising activities. Around the turn of the century, major changes occurred in Australian corporate fundraising and continuous disclosure regulations, accompanied by increases in their level of enforcement. These changes included tighter guidelines for disclosing earnings forecasts in prospectuses...
