Your Governance or Mine?

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dc.contributor.author Ferguson, AC
dc.contributor.author Grosse, M
dc.contributor.author Kean, SE
dc.contributor.author Scott, TM
dc.date.accessioned 2012-10-12T03:35:05Z
dc.date.issued 2011-01
dc.identifier.citation Australian Accounting Review, 2011, 21 (4), pp. 406 - 417
dc.identifier.issn 1035-6908
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/18893
dc.description.abstract In response to criticism directed at the resource sector's corporate governance, this paper examines the corporate governance and underlying firm characteristics of resource development stage entities (DSEs) relative to a size-matched sample of non-resource firms. We find that resource DSEs have different governance characteristics in the measures of board independence, chair/CEO duality and CEO cash bonuses. Furthermore, there are differences in the information environment measures of analyst following, debt levels, stock market return and stock turnover. Considering we document substantial differences in underlying firm characteristics, corporate governance differences are likely appropriate to the mining industry and should not be uniformly labelled as 'bad~ Our results suggest that media rankings based on corporate governance scores may not accurately portray the resource sector. Overall, our results are of interest to Australian investors and regulators and contribute to a broader understanding of contextually contingent corporate governance.
dc.publisher Wiley-Blackwell Publishing Asia
dc.relation.hasversion Accepted manuscript version en_US
dc.relation.isbasedon 10.1111/j.1835-2561.2011.00147.x
dc.title Your Governance or Mine?
dc.type Journal Article
dc.parent Australian Accounting Review
dc.journal.volume 4
dc.journal.volume 21
dc.journal.number 4 en_US
dc.publocation Australia en_US
dc.identifier.startpage 406 en_US
dc.identifier.endpage 417 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150103 Financial Accounting
dc.personcode 997056 en_US
dc.personcode 0000064872 en_US
dc.personcode 990694 en_US
dc.personcode 109257 en_US
dc.percentage 100 en_US
dc.classification.name Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords en_US
dc.staffid en_US
dc.staffid 109257 en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Faculty of Business/School of Accounting


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