Purpose – The purpose of this study is to examine the usefulness of pre‐production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash‐flow reports. Design/methodology/approach – Usefulness is determined by examining compliance and the reliability of...

Management earnings forecasts (MEFs) are traditionally considered as voluntary disclosures. However, it is a type of compulsory disclosure in China. This paper introduces the evolution of MEF disclosure requirements in China. Further, based on the current Chinese research on MEFs, it...

Purpose – The paper's aim is to investigate the stock option disclosures of directors and the five most highly remunerated officers in the directors' report of Australian companies for the years 2000 and 2002 and the choice to position these disclosures in the notes to the financial statements...