Determinants of financial ratio disclosure patterns of Australian listed extractive companies

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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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Bibliographic Details
Main Authors:	Taylor, Grantley, Tower, Greg
Format:	Journal Article
Published:	Wiley-Blackwell Publishing Asia 2011
Online Access:	http://hdl.handle.net/20.500.11937/41448

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