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

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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...

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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

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