Determinants of financial ratio disclosure patterns of Australian listed extractive companies
We investigate the disclosure patterns of Financial Ratios (FRDs) within the annual reports of 111 Australian listed resource companies over the period 2002 to 2006. Disclosure of financial ratio information increased over this period with a significant increase in disclosures recorded in the first...
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| Format: | Journal Article |
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Wiley-Blackwell Publishing Asia
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/41448 |