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...
| Main Authors: | , |
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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 |
| _version_ | 1848756148991164416 |
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| author | Taylor, Grantley Tower, Greg |
| author_facet | Taylor, Grantley Tower, Greg |
| author_sort | Taylor, Grantley |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 full-year annual report prepared following adoption of IFRS. The results of logistic regression analysis demonstrate that income tax and firm size are factors that are significantly associated with financial ratio disclosures. This study contributes to an understanding of the extent, trends and rationale behind resource firms’ financial ratio disclosure practices in Australia. |
| first_indexed | 2025-11-14T09:07:36Z |
| format | Journal Article |
| id | curtin-20.500.11937-41448 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:07:36Z |
| publishDate | 2011 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-414482017-09-13T16:01:26Z Determinants of financial ratio disclosure patterns of Australian listed extractive companies Taylor, Grantley Tower, Greg 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 full-year annual report prepared following adoption of IFRS. The results of logistic regression analysis demonstrate that income tax and firm size are factors that are significantly associated with financial ratio disclosures. This study contributes to an understanding of the extent, trends and rationale behind resource firms’ financial ratio disclosure practices in Australia. 2011 Journal Article http://hdl.handle.net/20.500.11937/41448 10.1111/j.1835-2561.2011.00136.x Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Taylor, Grantley Tower, Greg Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title | Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title_full | Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title_fullStr | Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title_full_unstemmed | Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title_short | Determinants of financial ratio disclosure patterns of Australian listed extractive companies |
| title_sort | determinants of financial ratio disclosure patterns of australian listed extractive companies |
| url | http://hdl.handle.net/20.500.11937/41448 |