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- Title
Continuous disclosure compliance: does corporate governance matter?
- Authors
Chapple, Larelle; Truong, Thu Phuong; Cahan, Steven
- Abstract
Our study investigates the quality of firms' continuous disclosure compliance during mandatory continuous disclosure reform, and whether the compliance quality is impacted by corporate governance, using the New Zealand market as the setting. We use a novel coding of different categories of disclosures (nonroutine, non-procedural and internal), which represents the extent of proprietary insider information inherent in disclosures, to evaluate firms' compliance quality. Our findings provide evidence that firms' compliance quality improved after the reform, and this improvement is inconsistently impacted by corporate governance. Our findings provide important implications for regulators in their quest for a superior disclosure regime.
- Subjects
NEW Zealand; CORPORATE governance; MARKETING research; CODING theory; DISCLOSURE in accounting
- Publication
Accounting & Finance, 2015, Vol 55, Issue 4, p965
- ISSN
0810-5391
- Publication type
Article
- DOI
10.1111/acfi.12071