...Yen-Yu Liu; Pin-Sheng Lee Purpose This study aims to use a time-to-event framework (Cox survival analysis) to provide duration-based evidence on how sustainability report disclosure and sustainability assurance relate to environmental, social and governance ( ESG ) performance persistence (defined...

...Terence E. Cooke; Kevin P. McMeeking; Stephen A. Zeff Purpose The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated...

...Luminita Enache; Jae Bum Kim Purpose The purpose of this study is to examine whether chief executive officers’ (CEOs’) stock-based compensation has any relationship with disclosure of high proprietary information. Design/methodology/approach Drawing on agency and proprietary cost theory...

...Sriyalatha Kumarasinghe; Mitchell Will; Yasuo Hoshino Purpose The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese companies. Based on the stakeholder theory framework, the long-term...

...Mohammad Badrul Muttakin; Arifur Khan; Nava Subramaniam Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within...

...Professor Charl de Villiers and Professor Chris van Staden; Amanpreet Kaur; Sumit K. Lodhia Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content...

...Bo Bae Choi; Doowon Lee; Jim Psaros Purpose This study aims to report the extent of voluntary carbon emission disclosures by major Australian companies during the years 2006 to 2008. This paper provides contemporary data and explanations about carbon emissions reporting in Australia. Additionally...

...Hamish D. Anderson; Ben R. Marshall; Tyrone M. Carlin; Nigel Finch Purpose The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial...

...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...

...Hamish D. Anderson; Ben R. Marshall; Christopher B. Malone; Udomsak Wongchoti; Alan J. Mitchell Purpose This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992...

...David Lont; Norman Wong; Vanessa Balshaw; David Lont Purpose The purpose of this paper is to examine compliance with operating expense disclosure provisions contained in New Zealand approved accounting standards before and after the move to New Zealand equivalents to international financial...

... Investments Disclosure New Zealand Robin Grieves can be contacted at: rgrieves@business.otago.ac.nz RBSA is not a comprehensive analysis, nor is it a substitute for holdings‐based analysis. These two techniques present a trust's style from different perspectives – each valuable in its own right...

.../implications The absence of a full reversal of the pre‐query abnormal return is interpreted as evidence that prices are being set by informed traders rather than by uninformed or speculative traders. Further research is required to determine whether this reflects breaches of either the continuous disclosure...

...H. Chan; R. Faff; Y.K. Ho; A. Ramsay Purpose The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment. Design/methodology/approach A large sample of hand checked Australian management earnings forecasts are examined. These data are analysed...

...Russel Poskitt; Peihong Yang This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ two microstructure models and an intraday data set to measure information risk in a sample...

... Publishing Limited 2005 Real estate Disclosure Australia 4 Paci c Accounting Review Recognition versus Disclosure: The Case of Land and Buildings Revaluations KAMRAN AHMED* A. JOHN GOODWIN** KIM R. SAWYER This study examines the value relevance of recognised and disclosed revaluations of land...