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dc.contributor.authorChang, Allan
dc.date.accessioned2017-10-02T21:38:37Z
dc.date.available2017-10-02T21:38:37Z
dc.date.issued2017-09-25
dc.identifier.issn2324-3635
dc.identifier.urihttps://hdl.handle.net/10652/3945
dc.description.abstractThis 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.en_NZ
dc.language.isoenen_NZ
dc.publisherUnitec ePressen_NZ
dc.rightsDisclosure 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.en_NZ
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 New Zealand*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/nz/*
dc.subjectNew Zealanden_NZ
dc.subjectcorporate governance disclosureen_NZ
dc.subjectFinancial Markets Authority (FMA) of New Zealanden_NZ
dc.titleDisclosure standards of large New Zealand companies : a content analysis study of compliance with the FMA’s corporate governance guidelinesen_NZ
dc.typeJournal Articleen_NZ
dc.rights.holderAuthoren_NZ
dc.subject.marsden150101 Accounting Theory and Standardsen_NZ
dc.identifier.bibliographicCitationChang, 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). Unitec ePress. ISSN 2324-3635 Retrieved from http://www.unitec.ac.nz/epress.en_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.publication.spage1en_NZ
unitec.publication.lpage25en_NZ
unitec.publication.volume2017en_NZ
unitec.publication.issue5en_NZ
unitec.publication.titleUnitec ePress Occasional and Discussion Paper Seriesen_NZ
unitec.peerreviewedyesen_NZ
unitec.relation.epresshttp://www.unitec.ac.nz/epress/index.php/disclosure-standards-of-large-new-zealand-companies-a-content-analysis-study-of-compliance-with-the-fmas-corporate-governance-guidelines/en_NZ
unitec.institution.studyareaAccounting and Finance


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