The direct damage caused by earthquakes, such as impaired buildings, may interfere with normal business operations and disrupt the function of the industrial chain. Such economic impacts can be evaluated using the input–output analysis developed by Leontief. In this paper, two scenario...

This paper focuses on corporate governance practices related to insider trading. In particular, we explore a unique and comprehensive dataset on the restrictions that companies impose on their insiders in addition to legal requirements, i.e. corporate insider trading policies. We are interested...

Analyst and management forecasts signal a firm's future prospects, and research suggests that investors are conscious of the differing incentives to release news. We examine investor reaction to the information contained in these forecasts by considering whether decisions about their...

High disclosure quality can be achieved through an effective investor-relations program and results in firm benefits such as enhanced market exposure, increased analyst coverage and institutional following. We examine the association between disclosure quality and information asymmetry where a...

type="main" xml:id="acfi12046-abs-0001" <title type="main">Abstract</title> <p>We study the relationship between investor relations disclosure and analyst forecast properties in Australian firms, a setting dominated by small firms with limited analyst coverage and requiring continuous disclosure of price sensitive...</p>

We investigate the content, timing and relevance of firms’ narrative disclosure about the effects of IFRS adoption in annual statutory financial statements and firm announcements to the stock exchange for 150 large listed Australian firms in the three-year period surrounding adoption...