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- W357576564 abstract "This study has two primary objectives. The first objective is to determine the extent of employee stock option plan disclosures, both mandatory and voluntary, in Australian firms' annual reports. Mandatory disclosure captures those disclosures required by AASB 1028 (2001) Employee Benefits. Voluntary disclosures capture those disclosures beyond that which is mandated by AASB 1028. This included disclosures that will be required under AASB 2 Share Based Payment and other disclosures not included in current and incoming Australian accounting standards. The results suggest firms do not fully comply with the mandated disclosure while providing some voluntary disclosure on their employee stock option plans in their annual reports. The second objective of this study is to identify the association between effective corporate governance mechanisms and the extent of voluntary disclosure and compliance with mandatory disclosure. Corporate governance variables are distinguished on the basis of whether they play a direct role in the financial reporting process (audit related) or not (non-audit related). This study finds firms employing Big 4 auditors have greater levels of voluntary disclosures and compliance with mandated disclosure. With respect to compliance with mandated disclosure, this study finds firms with CEO concurrently holding the chairperson position have lower compliance levels. The results indicate that while effective corporate governance mechanisms are associated with firms’ voluntary disclosure and compliance on employee stock option disclosures not all governance mechanisms are important in this context." @default.
- W357576564 created "2016-06-24" @default.
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- W357576564 date "2004-01-01" @default.
- W357576564 modified "2023-09-27" @default.
- W357576564 title "Employee stock option disclosures by Australian firms" @default.
- W357576564 hasPublicationYear "2004" @default.
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