Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies

Peter Collett; Sue Hrasky

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Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies

机译：澳大利亚上市公司自愿披露公司治理实践

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This study examines the relationship between the voluntary disclosure of information about corporate governance practices and the intention to raise external finance. This relationship is examined by using corporate governance disclosures in the annual reports of Australian companies in 1994. Data from this year are used because in subsequent years Australian Stock Exchange regulations influenced listed companies to make disclosures about their corporate governance practices. Regression analysis indicates that the voluntary disclosure of corporate governance information is positively associated with the intention to raise equity capital, but not with the intention to raise debt capital.

机译：本研究考察了有关公司治理实践的信息的自愿披露与筹集外部资金的意图之间的关系。通过使用1994年澳大利亚公司年度报告中的公司治理披露来检查这种关系。使用了今年的数据，因为在随后的几年中，澳大利亚证券交易所的法规影响了上市公司对其公司治理实践进行披露。回归分析表明，自愿披露公司治理信息与筹集股本的意愿正相关，但与筹集债务资本的意向没有正相关。

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来源
《Corporate Governance》 |2005年第2期|p.188-196|共9页
作者
Peter Collett; Sue Hrasky;
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作者单位

School of Accounting and Finance, University of Tasmania, Private Bag 86, GPO Hobart, Tasmania 7001, Australia;

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原文格式 PDF
正文语种 eng
中图分类 f;
关键词
corporate governance; voluntary disclosure; cost of capital;

机译：公司治理;自愿披露;资本成本;

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Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies

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