07中英文双语毕业设计外文文献翻译成品：澳大利亚上市公司治理行为自愿性信息披露

《07中英文双语毕业设计外文文献翻译成品：澳大利亚上市公司治理行为自愿性信息披露》由会员分享，可在线阅读，更多相关《07中英文双语毕业设计外文文献翻译成品：澳大利亚上市公司治理行为自愿性信息披露（13页珍藏版）》请在毕设资料网上搜索。

1、外文标题： Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies 外文作者： Peter Collett and Sue Hrasky 文献出处： Corporate Governance An International Review  , 2010 , 13 (2) :188-196 英文 3786单词， 24887字符，中文 5844汉字。  此文档是外文翻译成品，无需调整复杂的格式哦！下载之后 直接可用，方便快捷！只需二十多元。  Volu

2、ntary Disclosure of Corporate Governance Practices by Listed Australian Companies Peter Collett and Sue Hrasky This study examines the relationship between the voluntary disclosure of information about corporate governance practices and the intention to raise external finance. This relationship is e

3、xamined by using corporate governance disclosures in the annual reports of Australian companies in 1994. Data from this year are used because in subsequent years Australian Stock Exchange regulations influenced listed companies to make disclosures about their corporate governance practices. Regressi

4、on analysis indicates that the voluntary disclosure of corporate governance information is positively associated with the intention to raise equity capital, but not with the intention to raise debt capital. Keywords: Corporate governance, voluntary disclosure, cost of capital Introduction Recent int

5、ernational interest in corporate governance issues has been well-documented. Norburn et al. (2000) identify 12 significant corporate governance reform initiatives across seven nations since the Treadway Commission report was published in 1987. Such initiatives are likely to be, in part, a response t

6、o corporate raids and failures, to the globalisation of capital markets, and to a related perceived need to restore or strengthen investor confidence (Cadbury, 1997; Norburn et al., 2000; Labelle, 2002). Most reform initiatives focus on developing codes of conduct or best practice guidelines for corporate governance, and their status tends to be voluntary, with varying incentives or requirements for organisations to publicly disclose details of their corporate governance practices. The purpose of this resear