Keith Goode has for many years been one of Australia's highest profile mining analysts. He is unique among them, being a commissioned analyst. Goode's clients — mostly small cap mining companies with limited analyst coverage — pay for a report, which he publishes electronically, but only if...

Purpose The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market response around different disclosure outlets varies....

Keith Goode has for many years been one of Australia’s highest profile mining analysts. He is unique among them, being a commissioned analyst. Goode’s clients—mostly small cap mining companies with limited analyst coverage—pay for a report, which he publishes...

We investigate firm level financial and non-financial information and their association with project failure for a sample of pre-production gold development firms. We choose pre-revenue generating ‘single project' mining companies, since project failure is synonymous with company failure for...

This study examines factors affecting the value-relevance of financial and non-financial disclosure in the context of the long contentious International Financial Reporting Standards (IFRS 6). Relative to the capitalization of R&D expenditures, IFRS 6 follows a far less restrictive approach,...