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...

This paper extends research on the corporate governance practices of transitional economies by examining whether the ability of the audit committee to constrain earnings management in Chinese firms is associated with the listing environment and the presence of government officials on the audit...