The determinants of financial ratio disclosures and quality: Australian evidence

This thesis seeks to explain the extent and quality of financial ratio disclosures within the 2007 annual reports of 300 Australian listed firms. Agency theory is utilised as the underlying theoretical framework. The extent of financial ratio disclosures (EFRD) is captured through a 43-item financial ratio disclosures index. A 12- item qualitative matrix using the IASB Conceptual Framework is created measuring the quality of financial ratio disclosures (QFRD).