The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms

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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...

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Bibliographic Details
Main Authors:	Poskitt, Russell, Wang, Y., Marsden, A.
Format:	Journal Article
Published:	Emerald Group Publishing 2011
Subjects:	Continuous disclosure Managerial disclosure Disclosure Informational efficiency Legislation New Zealand
Online Access:	http://www.emeraldinsight.com/doi/full/10.1108/01140581111185490 http://hdl.handle.net/20.500.11937/30287

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