Since the amendment of the audit reporting standard in 1996, the rate of qualifications for publicly listed companies has fallen to around 4%, much less than the pre-amendment qualification rate of around 15%-20%. This ...

Going public is the dream of many private companies. It represents a major milestone in the development of a firm. The listing status brings a lot of advantages to a firm. Some of these advantages include (1) access to ...

This study examines intra-industry information transfer after Helix Resources announced a successful drill result in the Gawler Craton region of South Australia that sparked significant investor interest in mining companies ...

This paper examines the market reactions to 817 investor presentations by 326 Australian resource firms and finds evidence suggesting these events are informative. Furthermore, the positive returns do not reverse over the ...

This paper investigates firm-level financial and non-financial information and their association with project failure for a sample of pre-production gold development firms. Pre-revenue generating `single project¿ mining ...

Share purchase plans (SPPs) are offered exclusively to a company's registered shareholders, who may purchase up to $5,000 worth of shares in a 12-month period at a discount to the market price and without any brokerage ...

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 ...