Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption

Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption

This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period encompassing the 2003 to 2006 financial years. This is an important period to inves...

Full description

Bibliographic Details
Main Author: Taylor, Grantley J.
Format: Thesis
Language:English
Published: Curtin University 2008
Subjects:
income tax characteristics
capital management
overseas listing
Australian listed extractive resource companies
mining and petroleum
financial instrument disclosures (FIDs)
International Financial Reporting Standards (IFRS)
annual reports
corporate governance
Online Access:http://hdl.handle.net/20.500.11937/516

Internet

http://hdl.handle.net/20.500.11937/516

Similar Items