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Corporate governance determinants on Australian resource companies' financial instrument disclosure practices

Taylor, Grantley; Tower, Greg; Zahn, Mitchell Van Der; … - In: Asian Review of Accounting 16 (2008) May, pp. 56-73

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Persistent link: https://www.econbiz.de/10005081120