1. Ahmed, K. , 1996, “The Effects of Corporate Characteristics on Disclosure Quality in Corporate Annual Reports: A Meta-Analysis”, paper presented at the AAANZ Conference, Christchurch, New Zealand.
2. Anderson, R. , and M. Epstein , 1995, “The Usefulness of Annual Reports”, Australian Accountant, April: 25-8.
3. Australian Society of Corporate Treasurers, 1995, Industry Statement, “Part A: Recommended Minimum Disclosures for Derivative Instruments, Part B: Recommended Interim Disclosure Guidelines for Derivatives in Annual Reports” (with sample “Notes to the Accounts”).
4. Australian Accounting Standards Board, 1993, Proposed Australian Accounting Standard ED 59 Financial Instruments.
5. Australian Accounting Standards Board, 1995, Proposed Australian Accounting Standard ED 65 Presentation and Disclosure of Financial Instruments.