Aripin, Norhani; Tower, Greg; Taylor, Grantley - In: Asian Review of Accounting 19 (2011) May, pp. 68-85
Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...