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...

We examine the nature and extent of statutory executive stock option disclosures by Australian listed companies over the 2001-2004 period, and the influence of corporate governance mechanisms on these disclosures. Our results show a progressive increase in overall compliance from 2001 to 2004....

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...

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...