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Infrastructure assets disclosure in Australian public sector annual reports

Lee, Janet; Fisher, Gregory


Recent Australian public sector reforms have raised concerns about the disclosure of infrastructure asset information as a basis for improved accountability. This paper examines whether specific infrastructure asset information identified in relevant literature is disclosed in practice. A cross-sectional, content analysis of 1999 annual report disclosures made by 73 Australian public sector entities operating in economic infrastructure industries revealed a low level of, and considerable...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Journal article
Source: Accounting Forum
DOI: 10.1016/j.accfor.2004.08.002


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