Relevant bibliographies by topics / Disclosure in accounting Australia

Academic literature on the topic 'Disclosure in accounting Australia'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Disclosure in accounting Australia"

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Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (July 1, 2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices. Findings The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information. Practical implications The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms. Originality/value There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.
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McKinnon, Jill. "Corporate disclosure regulation in Australia." Journal of International Accounting, Auditing and Taxation 2, no. 1 (January 1993): 1–21. http://dx.doi.org/10.1016/1061-9518(93)90012-i.

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Thai, Kevin Huu Phat, and Jacqueline Birt. "Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector." International Journal of Accounting 54, no. 04 (December 2019): 1950017. http://dx.doi.org/10.1142/s1094406019500173.

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This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector. The metals and mining sector is the largest sector in Australia by the number of companies and includes several of the world’s largest diversified resource producers. Using a manually constructed disclosure index based on AASB 7 Financial Instruments: Disclosures, we find that financial instrument-related risk disclosures provide useful information to equity investors. In terms of individual risk category, liquidity risk is shown to be the most informative risk disclosure. We contribute to a stream of the literature examining the informativeness of risk disclosures. The results of this study have implications for several stakeholders regarding the quality assessment of risk reporting. In addition, the findings are of interest to standard setters since further regulatory changes are under consideration to improve the presentation and disclosure of financial instruments.
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Hassan, Mohamat Sabri, Majella Percy, and Jenny Goodwin-Stewart. "The transparency of derivative disclosures by Australian firms in the extractive industries." Corporate Ownership and Control 4, no. 2 (2007): 257–70. http://dx.doi.org/10.22495/cocv4i2c2p2.

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This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries using 1998 to 2001 financial reports. The quality of financial reporting has become a major corporate governance issue since the collapse of prominent companies such as Enron in the United States, HIH Insurance in Australia, and, of particular relevance here, Barings PLC in the United Kingdom, where the losses were caused by derivative instruments. Disclosure transparency is an important component of the quality of financial reporting. We measure transparency based on a disclosure index developed from AASB 1033 Presentation and Disclosure of Financial Instruments. We examine the relationship between transparency and firm characteristics represented by size, performance, growth opportunities, auditor and type of extractive firm. The results indicate that the transparency of derivative disclosures among firms in the extractive industries has increased over the period. However, there is still evidence of non-compliance with the disclosure requirements, especially in relation to net fair value. We find that firm size, price-earnings ratio and debt-to-equity ratio, and to a lesser extent, market-to-book ratio and profitability are associated with disclosure transparency.
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Ong, Tricia, Terri Trireksani, and Hadrian Geri Djajadikerta. "Hard and soft sustainability disclosures: Australia’s resources industry." Accounting Research Journal 29, no. 2 (July 4, 2016): 198–217. http://dx.doi.org/10.1108/arj-03-2015-0030.

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Purpose Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry. Design/methodology/approach A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the Global Reporting Initiative framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia. Findings The main findings show that companies report more of soft disclosure items than the hard ones. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports. Originality/value This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures, which includes all three aspects of sustainability (i.e. economic, environmental and social).
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Rao, Kathyayini Kathy, Roger Leonard Burritt, and Katherine Christ. "Quality of voluntary modern slavery disclosures: top Australian listed companies." Pacific Accounting Review 34, no. 3 (April 1, 2022): 451–78. http://dx.doi.org/10.1108/par-07-2021-0117.

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Purpose There is a growing concern over the need for greater transparency of quality information by companies about modern slavery to contribute toward elimination of the practice. Hence, this paper aims to examine factors behind the quality of voluntary modern slavery disclosures and major sources of pressure on Australian company disclosures in a premodern slavery legislated environment. Design/methodology/approach Content analysis and cross- sectional regression modeling are conducted to analyze factors determining the quality of voluntary modern slavery disclosures of the top 100 firms listed on the Australian Stock Exchange and their implications for institutional pressures. Findings Results indicate that size, assurance by Big-4 firms and publication of stand-alone modern slavery statements are significant drivers of disclosure quality in the sample. Profitability, listing status and the degree of internationalization are found to be unrelated to the quality of voluntary modern slavery disclosures. Industry classification is significant but only partly supports the prediction, and further investigation is recommended. Practical implications This paper provides a foundation for regulators and companies toward improving the quality of their modern slavery risk disclosures with a particular focus on prior experience, assurance and size. In practice, contrary to suggestions in the literature, results indicate that monetary penalties are unlikely to be an effective means for improving the quality of modern slavery disclosure. Results of the study provide evidence of poor quality of disclosures and the need for improvement, prior to introduction of modern slavery legislation in Australia in 2018. It also confirms that regulation to improve transparency, through the required publication of a modern slavery statement, is significant but not enough on its own to increase disclosure quality. Originality/value To the best of the authors’ knowledge, this is the first research examining company level factors with an impact on voluntary modern slavery disclosure quality and the links to institutional pressures, prior to the introduction of the Commonwealth Modern Slavery Act 2018.
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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (November 4, 2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonetheless, disclosure practices did vary by entity size and performance. Analysis of 2015 disclosures contingent on 2013 disclosure practice indicates that disclosure changes are consistent with a pattern of mean reversion. Practical implications Evidence that low disclosers increased disclosure and high disclosers reduced disclosers is consistent with the idea that sustainability disclosure is not so much driven by any ethical considerations, but rather by a desire to not be a disclosure outlier. Reliance on voluntary disclosure to achieve a socially desired level of disclosure is unlikely to bear fruit. Originality/value This paper contributes to the literature on sustainability by examining firm responses to change in disclosure regimes, and concluding that size and peer relativities drive the disclosure process.
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Carson, Elizabeth. "Corporate Governance Disclosure in Australia: the State of Play." Australian Accounting Review 6, no. 12 (September 1996): 3–10. http://dx.doi.org/10.1111/j.1835-2561.1996.tb00010.x.

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Dumay, John, and MD Amir Hossain. "Sustainability Risk Disclosure Practices of Listed Companies in Australia." Australian Accounting Review 29, no. 2 (May 25, 2018): 343–59. http://dx.doi.org/10.1111/auar.12240.

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Tello, Edward, James Hazelton, and Shane Vincent Leong. "Australian corporate political donation disclosures." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 581–611. http://dx.doi.org/10.1108/aaaj-04-2016-2515.

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Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations. Design/methodology/approach Corporate donors were obtained from the Australian Electoral Commission database. Annual and stand-alone reports were analysed to determine the quantity and quality of voluntary disclosures and compared to O’Donovan’s (2002) legitimation disclosure response matrix. Findings Of those companies with available reports, only 25 per cent reported any donation information. Longitudinal results show neither a robust increase in disclosure levels over time, nor a clear relationship between donation activity and disclosure. The findings support a legitimation tactic being applied to political donation disclosures. Practical implications The findings suggest that disclosure of political donations in corporate reports should be mandatory. Such reporting could facilitate aligning shareholder and citizen interests; aligning managerial and firm interests and closing disclosure loopholes. Originality/value The study extends the literature by evaluating donation disclosures by companies known to have made donations, considering time-series data and theorising the findings.
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Dissertations / Theses on the topic "Disclosure in accounting Australia"

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Chan, Mui Ching. "Voluntary disclosure of segment information in a regulated environment : Australian evidence." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2003. https://ro.ecu.edu.au/theses/1319.

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This thesis is an empirical examination of the relationship between six firm characteristics, namely: firm size, industry membership, minority interest, financial leverage, firm diversification, ownership diffusion, and voluntary disclosure of segment information in a regulated environment. This study provides empirical evidence that there are incentives for Australian companies with specific firm characteristics to voluntarily disclose segment information in a regulated setting. The theoretical frameworks employed in this research study are agency theory and contracting theory. Compensation contracts are employed to resolve the potential conflicts of interest between the shareholders and managers giving rise to agency cost of equity. Debt contracts are employed to resolve the bondholders and shareholders/managers conflict giving rise to agency cost of debt. Management may voluntarily disclose additional segment information to reduce these agency costs. Compensation contracts and debt contracts align the interests of management with those of shareholders and debtholders. Managers are directly rewarded using a variety of compensation plans, such as stock option grants and stock appreciation rights. Managers have incentives to maximise firm value under these compensation plans as they may be rewarded with an increase in bonus payments and an increase in the value of their share options. In information costs (or proprietary costs), there are two forces influencing voluntary disclosure: (i) the cost of providing information and (ii) the corresponding associated benefits. Where there is a demand for private information by shareholders, debtholders and investors, its non-disclosure is likely to be interpreted as bad news and hence adversely affect firm value. Managers have incentives to voluntarily disclose additional segment information if there is a net benefit in disclosure. Certain industries may attract a disproportionate share of scrutiny from government agencies and special interest groups. These companies are more likely to voluntarily disclose additional segment information to reduce the likelihood of political costs. Political considerations include managers' concern about attracting explicit and implicit taxes, or regulatory actions. The six hypotheses in this thesis focus on a test of the contracting theory and agency theory. The firm size and firm diversification hypotheses are used as a test of the contracting theory, information costs. The industry membership hypothesis is employed to test the contracting theory, political costs. The minority interest, financial leverage and ownership diffusion hypotheses are used as a test of the agency theory. This study is based on a sample of 185 companies listed on the Australian Stock Exchange top 300 shares. Univariate and multivariate tests were performed on the six hypotheses in this thesis. The univariate test results provide evidence to support voluntary segment disclosure is significantly related to firm diversification, minority interest and financial leverage but no support was found for firm size, ownership diffusion and industry membership. The bivariate logistic regression test results found statistically significant support that voluntary disclosure of segment information in a regulated environment is related to firm diversification and firm size. No support was found for minority interest, financial leverage, ownership diffusion and industry membership.
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Hassan, Salleh B. "Determinants of the decision to capitalize finance leases by lessees : Australian evidence." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1172.

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The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting that capitalization is a means "for lessee firms to reduce or mitigate agency and/ or political costs and concurrently as a signal to the market that they are high quality firms. A-pooled multivariate cross-sectional analysis for 1985 to 1987 was performed incorporating sensitivity analysis to determine the "best" logistic regression model This model was then assessed to determine its validity and predictive, efficacy.
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Hsu, Chia-Man Grace. "The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18877.pdf.

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Kong, Gary S. "Social disclosure by Australian listed mineral mining companies: A stakeholder approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/971.

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This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure model. Results of multivariate tests provide evidence that Membership of the Australian Mining Industry Council (Stakeholder Power dimension), and company size (a Control Variable) which was jointly represented by three surrogates (total assets, total sales, and market capitalisation), to be the most significant variables associated with the social disclosure model. The presence of a social responsibility group (Strategic Posture dimension) was also significantly related to the extent of total disclosure and four categories of social disclosure (environment, product and services, human resources, and community involvement). Company age (a Control Variable) was significantly associated with energy related disclosure. Commercial production (a Control Variable) was significant to the total disclosure and two categories of social disclosure (environment, and human resources). Return on equity, and systematic risk (Economic Performance dimension) did not explain social disclosure. The research findings imply that economic performance measures derived from the financial statements of corporate annual reports do not seem to be reliable surrogates for evaluating voluntary social disclosure. To improve the extent of disclosure of socially responsible information, accounting regulators may need to consider issuing an accounting standard on corporate social responsibility disclosure.
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Christopher, Theo. "Corporate social disclosure in the timber industry in Western Australia 1989-1998 : A test of legitimacy theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2002. https://ro.ecu.edu.au/theses/760.

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In recent years, accounting researchers have turned their attention to media agenda setting theory in addition to legitimacy theory as the theoretical framework for researching voluntary social disclosure in the annual report of a company. Their research has tended to show a significant relationship between the extent and change in the number of press media social reports and the extent and level of social disclosure in the annual report of a company based on the same classification of Social items. They have also explored the existence of a time lag between the number of press media reports and disclosure in the annual report. A critical review of this literature suggested a number of gaps, some of which were acknowledged, present in this research. The purpose of this study is to replicate, refine and/or extend this recent research in a number of important directions.
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Wahyuningrum, Indah F. S. "Non-financial performance disclosure by Australian listed companies." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2017. https://ro.ecu.edu.au/theses/1983.

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This study examines the non-financial performance disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in terms of quantity and quality, in annual and sustainability reports from 2014. This study developed a new scoring index based on Balanced Scorecard (BSC) principles and Environmental, Social and Governance (ESG) performance, to evaluate the extent of the companies’ sustainability disclosures. The new scoring index, named the Non-Financial Performance Disclosure (NFPD) Index, measures companies’ performances and their ESG frameworks. The index consists of six perspectives: customer, internal business process, learning and growth, environmental, social, and governance. The study used the index as a benchmark or disclosure checklist to collect data from companies’ annual and sustainability reports. A pilot study was undertaken to test the NFPD Index before employing it in the main study. The content analysis outcomes show that the overall average level of non-financial performance disclosure, in terms of quantity, is 36.9%. Among the six disclosure perspectives, governance is the most commonly-reported (51.20%), followed by internal business process (40.27%), customer (38.00%), environmental (36.59%), learning and growth (25.69%), and social (30.67%). Meanwhile, in terms of quality, the overall average level of non-financial performance disclosure is 53.33%. The governance perspective is still the most commonly-disclosed (64.44%), followed by internal business process (60.43%), customer (58.72%), environmental (52.43%), learning and growth (48.20%), and social (30.67%). These results indicate that companies disclose more information from a governance perspective in their annual and sustainability reports than from any other perspective, in terms of both quantity and quality. The study found positive associations between company financial performance (return on assets, return on equity, and earnings per share), company characteristics (company type, company size, and company age), auditing firm, and the extent of non-financial performance disclosure. All but one of the hypotheses in this study have been accepted. More specifically, the statistical analysis indicates that return on equity, earnings per share, company type, company size, company age, and auditing firm positively influence the quantity and quality of non-financial performance disclosure. However, the results showed no relationship between return on assets and non-financial performance disclosure in terms of either quantity or quality. Stakeholder and legitimacy theories were used in this study, to clarify specific areas of corporate social responsibility practices in Australia. Overall, by using the six perspectives of non-financial performance disclosure to study the 200 largest companies in Australia, this research has contributed new information to corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible.
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Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.

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Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.

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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• relationships between the extent of environmental disclosure for the three indices, for total disclosure and each category of disclosure, and firm . characteristics for twelve models in the stakeholder theory were tested by using multivariate analysis
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Condo, Frank. "Earnings forecast disclosure in Australia /." Title page, contents and introduction only, 1992. http://web4.library.adelaide.edu.au/theses/09C/09cc7461.pdf.

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that research relating to environmental accounting and disclosure in developing countries is small, and the majority of research in this area is in the context of developed countries. Moreover, no research has been undertaken that analyses and evaluates environmental accounting and disclosure (EAD) practices in Saudi Arabia. This research therefore aims to fill the gap identified in the literature. The main aims of this thesis were to examine current and perceived EAD in Saudi Arabia. Two methods were utilised to collect data for this endeavour. A questionnaire survey was distributed to three groups of respondents (namely, financial managers in the Top 100 Saudi companies, auditors, and accounting academics), and semi-structured interviews were conducted with members of these three groups to investigate issues relating to EAD in more depth. The main research findings point to the lack of adoption of current EAD practices by Saudi companies and only a small number of companies among the Top 100 in Saudi Arabia currently have an environmental policy (EP). These findings suggest a lack of awareness of the significance of environmental issues among organisations' management. In fact, lack of interest from organisations' management was thought to be the main reason for not adopting environmental accounting followed by insufficient benefits generated from it. Environmental issues were thought to influence the profitability, survival, competitiveness, image, and decision-making process of Saudi organisations. Accounting for and disclosing information about items related to the environment included water energy waste disposal recycling remediation and product life-cycle assessment (LCA). Improvement of the organisation's image in the eyes of the public was considered to be the most influential reason for the disclosure of environmental information (EI) disclosure followed by adherence to local environmental laws. Most important reasons preventing EI disclosure included the non existence of mandatory requirements to do so and non-requirement by Saudi accounting standards. Due to lack of regulations in Saudi Arabia, disclosure of EI is currently voluntary. The preferred form is a mixture of qualitative, quantitative, and financial forms. Finally, the overwhelming majority of respondents agreed that Saudi companies should adopt EPs appropriate to their size and activities, and these should include all commitments that will lead to limiting organisations' negative effects on the environment and enhancing positive effects. Environmental information systems (EISs) should be developed and implemented to facilitate EI production and disclosure. Measurement of all environmental impacts of an organisation should be carried out to facilitate decision-making both internally and externally. Governmental agencies and other non-governmental parties should play a major role in promoting environmental awareness to increase the adoption of EAD practices in Saudi Arabia.
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Books on the topic "Disclosure in accounting Australia"

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Kanodia, Chandra. Accounting disclosure and real effects. Boston: Now, 2007.

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American Institute of Certified Public Accountants. Task Force on Disclosure of Insurance. Disclosure concerning insurance coverage: Report of the Task Force on Disclosure of Insurance. New York, N.Y. (1211 Ave. of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1987.

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Johnson, Christian A. Accounting and disclosure for derivative instruments. Washington, D.C: Tax Management Inc., 2007.

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Prodhan, Bimal. Multinational accounting: Segment disclosure and risk. London: Croom Helm, 1986.

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Afterman, Allan B. Accounting and auditing disclosure manual, 1985. Boston: Warren, Gorham & Lamont, 1985.

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Multinational accounting: Segment disclosure and risk. London: Croom Helm, 1986.

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Group, Financial Accounting Standards Board GAAP-SEC Disclosure Requirements Working. GAAP-SEC disclosure requirements. [Norwalk, Conn: Financial Accounting Standards Board], 2001.

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Leo, K. J. Company accounting in Australia. 2nd ed. Brisbane: Wiley, 1988.

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Klammer, Thomas P. Accounting for financial instruments: Recognition or disclosure. New York, N.Y: Continuing Professional Education Division, American Institute of Certified Public Accountants, 1990.

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Harvey, David. Differential reporting: An analysis. London: Foundation for Manufacturing and Industry, 1996.

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Book chapters on the topic "Disclosure in accounting Australia"

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Craswell, Allen. "Australia." In Transnational Accounting, 69–167. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13233-1_2.

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Craswell, Allen. "Australia." In Transnational Accounting, 169–229. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13233-1_3.

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Dodge, Roy. "Disclosure of accounting policies." In The Concise Guide to Accounting Standards, 7–10. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_2.

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Friedman, Y., C. Hoogstad, A. Cherrington, H. T. Davies-Mostert, M. Murison, and J. Houdet. "The Biodiversity Disclosure Project." In Extinction Governance, Finance and Accounting, 523–29. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003045557-34.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 110. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-47.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 118. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-55.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 120. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-57.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 122. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-59.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 128. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-64.

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"CORPORATE DISCLOSURE." In Accounting in Australia (RLE Accounting), 134–35. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-70.

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Conference papers on the topic "Disclosure in accounting Australia"

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Indaryanti, Tri Retno, Rini Lestari, and Epi Fitriah. "Intellectual Capital Disclosure and CSR Disclosure on Company Performance." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.020.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Purba, Dimita, Duma Megaria Elisabeth, Syafruddin Ginting, and Iskandar Muda. "Practice of Disclosure Accounting Social Responsibility." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009508911851189.

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Liu, Ran. "Environmental Accounting Information Disclosure in Steel Industry." In Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/febm-18.2018.61.

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Seta, Ajar Taru, and Dyah Setyaningrum. "Corporate Governance and Risk Disclosure: Indonesian Evidence." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.7.

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Liu, Chunjiao, Zhihui Song, Yuhong Li, and Dongmei Liu. "Study on the Information Disclosure of Environmental Accounting." In 2009 3rd International Symposium on Intelligent Information Technology Application Workshops (IITAW). IEEE, 2009. http://dx.doi.org/10.1109/iitaw.2009.72.

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Adiputra, I. Made Pradana, Sylvia Veronica Siregar, and Ratna Wardhani. "Social Responsibility Disclosure, Corporate Governance and Cost of Equity Capital." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.13.

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Xiao Li. "Disclosure of accounting information of listed companies in China." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010171.

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Yan, Lin. "Research on environmental accounting information disclosure in public companies." In 2015 International Conference on Social Science and Technology Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.232.

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"Environmental Disclosure - From the Accounting to the Report Perspective." In 16th International Conference on Enterprise Information Systems. SCITEPRESS - Science and and Technology Publications, 2014. http://dx.doi.org/10.5220/0004973604960501.

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Reports on the topic "Disclosure in accounting Australia"

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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