This study operationalises a theoretical model of political costs specific to the establishment of the Prices Justification Tribunal in Australia and its implications for firms targeted in this political action. The aim is to identify and define a rigorous linkage between political actions...

This study examines the association between board composition and voluntary disclosure in annual reports. In particular, it addresses the incentives within the agency theory framework for both inside and independent directors to disclosure additional information voluntarily. Further, it provides...

Purpose: This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure...

This study examines the political costs of firms upon the establishment of the Prices Surveillance Authority in Australia in 1984. The paper identifies and defines a linkage between political actions likely to transfer wealth away from targeted firms and firms' subsequent earnings management.The...

BACKGROUND Pre-diabetes is the identifiable state prior to the onset of diabetes whereby glucose tolerance is impaired but not yet at a diabetic level. Interventions at this stage have been shown to be efficacious in reducing progression to diabetes, as well as increasing the potential for...