Purpose - We 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 as opposed to the...

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 study investigates the adoption of Twitter by Australian listed companies for disseminating marketing information (including corporate promotion) and for directly interacting with consumers. Based on a sample of the Top 200 Australian Securities Exchange (ASX) listed companies, we find that...

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...

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....

We investigate whether fair value information is value relevant within Australian firms in the extractive industries. The Australian accounting standard on financial instruments AASB 139 Financial Instruments: Recognition and Measurement requires measurement of financial instruments based on...

type="main" <p>The disclosure of non-GAAP earnings in Australian annual reports has risen steadily in recent years. These non-statutory earnings measures are generally disclosed in the unaudited section of the annual report and are not consistent with statutory profit as defined under generally...</p>

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...

This study addresses the discretionary capitalization of R&D costs in Australia and Canada. We demonstrate, for both samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly...