Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report

By Madonna L. O'Sullivan, Majella Percy, J. Stewart. 2008

208 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8ac9316ffb248d47c28d3e6dd0ab4088a65d1280

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Citations in the corpus

Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, result): “This argument is supported both by their empirical evidence and that of Chavent et al. (2006) and O’Sullivan et al. (2008).”
The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, methodology): “This paper further contributes to the audit literature by using a composite measure of governance mechanisms, which is stronger than individual measurement (O’Sullivan et al., 2008).”
Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries (2020, unknown): “By contrast, O’Sullivan et al. (2008) find no association between block ownership and level of risk disclosure in large listed non-financial firms.”
Determinants of forward-looking disclosures in integrated reporting (2018, methodology): “There are no disclosure rules relative to whether and how to release forward-looking statements, such as pro ﬁ t targets within the annual reports, which is determined solely by managerial discretion (O ’ Sullivan et al. , 2008).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, methodology): “Some previous research (Li et al , 2008: O ’ Sullivan et al , 2008) reports that a positive association exists between the audit committee size and the levels of voluntary disclosure.”
What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange (2010, background): “Profitable corporations are more exposed to political pressure and public scrutiny, and therefore use more self-regulating mechanisms, for instance voluntary disclosure of information, in order to avoid regulation ( Ng and Koh 1994 ).”
Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, background): “However, it must also be acknowledged that useful decision control is unlikely to occur if meetings take place only once per year or no meetings at all are held ( Menon and Williams 1994; Collier and Gregory 1999; Mendez and Garcia 2007).”