Do Better-Governed Australian Firms Make More Informative Disclosures?

By Wendy Beekes, Philip Brown. 2006

373 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1ea7a301d6c4d5f4549f1cdbab805da8f8f9bca3

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Collins G. Ntim
2. Kwaku Opong
3. J. Stewart
4. J. Danbolt
5. P. Kent
6. Robert M. Bushman
7. Niamh M. Brennan
8. J. Solomon

In Finance

1. Collins G. Ntim
2. Robert M. Bushman
3. Kwaku Opong
4. Abbie J. Smith
5. C. Windsor
6. Michaela Rankin
7. J. Danbolt
8. José Yagüe

Citations in the corpus

• Agency costs, ownership structure and corporate governance compliance: A private contracting perspective (2010, background): “…Finance Journal j ourna l homepage: www.e lsev ie r.com/ locate /pacf in oversight through voluntary or legislative enforcement of codes of governance practice (Black, 2001; Black et al., 2005, 2006; Henry, 2008), and enhanced disclosure informativeness (Beekes and Brown, 2006).”
• The Relative Value Relevance of Shareholder Versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa (2012, positive): “Indeed, past evidence (Beekes & Brown, 2006) indicates that firms that depict greater commitment to transparency make more informative disclosures.”
• What Drives TBL Reporting: Good Governance or Threat to Legitimacy? (2008, background): “TBL reporting is closely associated with disclosure transparency and transparency is related to strong corporate governance (Beekes and Brown 2006).”
• Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “There are indeed differences between the US, Australia and the UK environment in terms of corporate governance (see Beekes and Brown, 2006; Collett and Hrasky, 2005; Conyon, 2000; and Doidge et al., 2007): for instance, while the UK and Australia have adopted the voluntary approach of ‘comply or…”
• Does Gender Diversity on Corporate Boards Reduce Information Asymmetry in Equity Markets? * (2017, background): “etter corporate governance increase corporate transarency, the quality of information released by manageent, and the analysts’ forecasts accuracy (e.g. Eng and ak, 2003; Ajinkya et al., 2005; Karamanou and Vafeas, 005; Beekes and Brown, 2006; Byard et al., 2006).”
• Innate and discretionary accruals quality and corporate governance (2010, neutral): “Therefore, we present analysis using separate governance measures rather than a composite governance measure as has been used in prior studies (Beekes and Brown, 2006).”
• Corporate Governance, Accountability and Mechanisms of Accountability: An Overview (2008, background): “…governance on transparency/corporate disclosures has been studied at the level of country (e.g. Bushman and Smith 2001, 2003; Francis et al., 2003; Bushman et al., 2004b) and also at the level of the firm (e.g. Forker 1992; Bushman et al., 2004a; Beekes and Brown 2006; Cheng and Courteney 2006).”
• Corporate Governance and Disclosures on the Transition to International Financial Reporting Standards (2008, methodology): “…corporate governance factors are associated with these disclosures.1 Our study extends the limited but growing body of literature that examines the association between attributes of corporate governance and financial reporting disclosures (Karamanou and Vafeas, 2005; Beekes and Brown, 2006).”
• An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian Evidence (2011, methodology): “The Horwath report has been used by a number of studies as an indication of governance quality (see for example Beekes and Brown, 2006; Gallery, Cooper and Sweeting, 2008; Goodwin, Ahmed and Heaney, 2009).”
• Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report (2008, background): “In a recent Australian study, Beekes and Brown (2006) report that firms with a higher overall standard of corporate governance tend to make more informative disclosures.”
• Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, neutral): “Manuscript Type: Empirical Research Question/Issue: This paper investigates the relationship between corporate governance (CG) and corporate social responsibility (CSR), and consequently, examines whether CG can positively moderate the association between corporate financial performance (CFP) and…”
• The Demand and Need for Transparency and Disclosure in Corporate Governance (2014, background): “Beeks and Brown (2006) found out that companies with better governance also disclose more information.”