continuous disclosure (CD) obligations. Design/methodology/approach – Employing aspects of Gibbins et al. 's corporate financial … disclosure framework, this study conducts semi-structured interviews with 22 experienced senior managers from diverse companies … managing CD. Research limitations/implications – Prior disclosure beliefs and personal biases may have a disproportionate …

‐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 …

Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have … significantly increased litigation risk in Australia for failure to disclose material information or for false and misleading … disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour …

Australia (CLERP Act 1999) and the relaxation of ASX admission rules in 1999, on the accuracy of management earnings forecasts … 2000) was accompanied by tighter disclosure obligations and stronger enforcement action by the corporate regulator (ASIC …

Australia ( CLERP Act 1999) and the relaxation of ASX admission rules in 1999, on the accuracy of management earnings forecasts … in 2000) was accompanied by tighter disclosure obligations and stronger enforcement action by the corporate regulator …