Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry

Author:

Adams Mike,Hossain Mahmud

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference83 articles.

1. Abrahamson, E., Park, C., October, 1994. Concealment of negative organizational outcomes: An agency theory perspective. Academy of Management Journal 37 (5), 1302–1334

2. Accounting Standards Board (United Kingdom), 1996. Financial Reporting Standards (FRS1) Cash Flow-Statements. Accounting Standards Board, London

3. Adams, M.B., 1994. The New Zealand Life Insurance Industry: A Survey of Accounting and Reporting Practices. Price Waterhouse, Wellington

4. Adams, M.B., May, 1995. Balance sheet structure and the managerial-discretion hypothesis: an exploratory empirical study of New Zealand life insurance companies. Accounting and Finance 35 (1), 21–45

5. The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh;Ahmed;The International Journal of Accounting,1994

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