This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several …

Purpose – The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment … by increased disclosure of non‐routine management earnings forecasts. For routine forecasts, no significant increase in … forecast disclosure is observed. This result is consistent with Skinner as is the finding that the increased disclosure is only …

reflects breaches of either the continuous disclosure regime or insider trading regulations. Originality/value – The paper …

Purpose – The purpose of this paper is to examine compliance with operating expense disclosure provisions contained in … reporting standards (NZ IFRS). Prior research showed poor disclosure practices and the paper seeks to determine if this has … ability to control for any temporal effects on disclosure practices. Findings – Full compliance with operating expenses that …

‐backed continuous disclosure regime enacted in December 2002 on the differential disclosure behaviour of New Zealand firms with good and … bad earnings news. Design/methodology/approach – This paper examines the level of information disclosure, analyst forecast … in a sample period surrounding reforms to New Zealand's continuous disclosure regime. Findings – The authors find …

Purpose – This paper provides empirical support for the introduction of cash flow disclosure regulation issued by …

provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting … the requirement of AASB136. Findings – The results provide evidence of systematic non‐compliance with the disclosure …

/methodology/approach – The carbon disclosure score is measured directly from individual companies' annual reports and sustainability reports. A … incorporated in these publicly available reports. Findings – The overall carbon disclosure score has increased significantly over … regulators draft appropriate legislation that targets industries and specific practices where disclosure is of greatest …