Disclosure standards of large New Zealand companies : a content analysis study of compliance with the FMA’s corporate governance guidelines
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Citation:Chang, A. (2017). Disclosure standards of large New Zealand companies: A content analysis study of compliance with the FMA’s corporate governance guidelines. (Unitec ePress Occasional and Discussion Paper Series 2017/5). Auckland, New Zealand. Unitec ePress. ISSN 2324-3635 Retrieved from http://www.unitec.ac.nz/epress.
Permanent link to Research Bank record:http://hdl.handle.net/10652/3945
This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they fulfil the requirements of the corporate governance principles and guidelines as recommended by the Financial Markets Authority (FMA) of New Zealand. Even though compliance with the FMA’s recommendations is voluntary, a high overall percentage of compliance (74%) was recorded in this study. This indicates the seriousness with which New Zealand companies take investor concerns on issues of corporate governance.
Keywords:New Zealand, corporate governance disclosure, Financial Markets Authority (FMA) of New Zealand
ANZSRC Field of Research:150101 Accounting Theory and Standards
Copyright Notice:Disclosure standards of large New Zealand companies: A content analysis study of compliance with the FMA’s corporate governance guidelines by Allan Chang is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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