The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms
Purpose – The purpose of this paper is to investigate the impact of the introduction of New Zealand's statutory-backed continuous disclosure regime enacted in December 2002 on the differential disclosure behaviour of New Zealand firms with good and bad earnings news. Design/methodology/appr...
| Main Authors: | , , |
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| Format: | Journal Article |
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Emerald Group Publishing
2011
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| Online Access: | http://www.emeraldinsight.com/doi/full/10.1108/01140581111185490 http://hdl.handle.net/20.500.11937/30287 |