Open Briefings and Voluntary Disclosure on the Australian Stock Exchange
Regulatory change in the USA (Regulation FD, 2000) establishes new requirements for full and fair disclosure by public companies. By contrast, Australia has operated continuous disclosure like that introduced in Regulation FD since 1996. Firms are required by law immediately to disclosure information that has a material effect on the firm’s operating conditions. Refinement of these requirements took place in September 1999 when the Australian Stock Exchange established an “open briefing” to...[Show more]
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