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    Determinants of financial ratio disclosure patterns of Australian listed extractive companies

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    Authors
    Taylor, Grantley
    Tower, Greg
    Date
    2011
    Type
    Journal Article
    
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    Citation
    Taylor, Grantley and Tower, Greg. 2011. Determinants of financial ratio disclosure patterns of Australian listed extractive companies. Australian Accounting Review. 21 (3): pp. 302-314.
    Source Title
    Australian Accounting Review
    DOI
    10.1111/j.1835-2561.2011.00136.x
    ISSN
    10356908
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/41448
    Collection
    • Curtin Research Publications
    Abstract

    We investigate the disclosure patterns of Financial Ratios (FRDs) within the annual reports of 111 Australian listed resource companies over the period 2002 to 2006. Disclosure of financial ratio information increased over this period with a significant increase in disclosures recorded in the first full-year annual report prepared following adoption of IFRS. The results of logistic regression analysis demonstrate that income tax and firm size are factors that are significantly associated with financial ratio disclosures. This study contributes to an understanding of the extent, trends and rationale behind resource firms’ financial ratio disclosure practices in Australia.

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